Third Circuit reviews Pennsylvania law on gifts “causa mortis.”

Thirteen tips for structuring an FLP.

"Just say less" is becoming the new approach of private fund managers.

Looking beyond loan forgiveness.

Some best practices to help fight the cash flow boogeyman.

They’ll be treated as grantor trusts for state income tax purposes.

The discourse has to move on from marketing platitudes to practical guidance for policyholders and their advisors.

A recent gift tax case involving the founders of Firehouse Subs illustrates both the benefits and risks involved with this technique.

The long-tenured senator's daughter has filed two separate lawsuits on her behalf.

Private letter ruling examines how to effectively consolidate through a Section 507(b)(2) transfer.