Charles A. Redd reports that although decanting has its benefits, a few recent cases show otherwise.
Robert F. Sharpe, Jr. presents some scenarios to illustrate the effects of the new tax law.
David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.
Associate legal editor Anna Sulkin discusses this month's cover.
Editor in Chief Susan R. Lipp discusses this month's issue.
Help your clients avoid these pitfalls.
Recent controversies illustrate a need for re-examining this practice.
Different objectives demand different approaches to value.
Beware of patrimony claims by foreign governments.