Practitioners can use a variety of strategies to shift value.

Administrative and tax issues, along with opportunities.

Craft plans to avoid application of the step transaction doctrine before the exemption potentially gets reduced.

Legal Editor Anna Sulkin Stern discusses this month's cover art.

Editor in Chief Susan R. Lipp weighs in on the contents of this month's issue.

Christopher P. Woehrle analyzes an exchange of future unitrust payments for a charitable gift annuity.

The most pressing tax law developments of the past month.

Used properly, this vehicle can enhance flexibility and control.