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.

Municipal securities issued for Brightline, the privately-run passenger rail company, have returned as much as about 20% this year, far out pacing a 5.5% gain for high-yield municipal bonds.

New York saw a net loss of roughly 19,800 residents earning more than $200,000 annually in 2021, while California saw a net loss of 27,300 high-earners.

They didn’t meet documentation requirements, and their appraisals contained valuation misstatements.

New York court allows minority owner to obtain information despite attorney-client privilege.