Tax Court applies IRC Section 2701 special valuation rules.

Implications of growing societal and client trends.

Break it down into bite-sized pieces and identify and overcome certain key personal concerns.

Understanding tax treatment and related planning strategies.

Charles A. Redd highlights several client intake considerations that should be examined carefully before accepting a new client engagement.

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Legal editor Anna Sulkin discusses this month's cover.

Editor in Chief Susan R. Lipp discusses this month's issue.

Working from home from an estate planner’s perspective.

Revenue Procedure 2022-3 says IRS won’t grant PLRs on these issues.