Lawrence J. Trautman, associate professor, business law and ethics at Prairie View A&M University —College of Business, in Prairie View, Texas.

Joshua Fairfield, professor of law, Washington and Lee University School of Law, Lexington, Va.

Roth conversions may help with wealth transfer planning.

How to handle three common situations.

A review of key provisions.

The role of blended gifts.

How practitioners and fiduciaries should handle topics on which the IRS won’t issue PLRs

Is the era of wet signatures about to dry up?

A summary of the policies after Build Back Better.

Al W. King III addresses important issues on modern trusts.