The three big disrupters affecting the future of the estate-planning lawyer.

Protect the value of the business in the case of an owner’s death or long-term disability.

Nevada Supreme Court upholds spendthrift protection.

IRC Section 2036(a)(2) causes FLP to wash along the shores of the lacuna.

Robert F. Sharpe, Jr. addresses why there’s been little increase in wealth transferred to charities through estates in recent history.

Consider tax issues when advising immigrant clients.

Charles A. Redd discusses the trustee’s duty to render accountings to beneficiaries.

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.