There's trouble ahead for certain irrevocable life insurance trusts.

Suggested provisions to avoid the IRC Section 2041 inclusion issue.

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

Gerry W. Beyer, professor of law, Texas Tech University School of Law in Lubbock, Texas.

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.