The preservation of inherited wealth and education of successors have become very important

Factors for practitioners to think about when advising clients in the United States and the United Kingdom

The donee is required to prove a negative or pay a 40 percent inheritance tax

Capturing the venue of choice for trust-related matters can be elusive

Seek significant benefits for your clients who don’t live in SSDS trust-enabled states

Prepare for a dramatic change in the scope of IRC Section 2704

Cases decided over the past several years have demonstrated that defective trust administration, whether negligent or intentional, can cause a tax disaster even if the underlying trust instrument is technically sound...

• Revenue procedure provides new guidelines on when the IRS may disregard a QTIP election—Fifteen years ago, in Revenue Procedure 2001-38, the Internal Revenue Service established procedures for when it would disregard a qualified...