Additional approaches to planning with this vehicle.

Applying a 2% rate to the wealth of the world’s 2,750 billionaires could raise some $250 billion a year.

The Schlapfer v. Commissioner decision provides some guidance.

Al W. King III discusses intergenerational estate planning, taking into account the needs and concerns of the various generations of family members.

Sandra Swirski reports on Moore v. United States, which centers around whether unrealized earnings can be taxed.

David A. Handler and Alison E. Lothes highlight the most important tax developments of the past month.

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

Legal editor Anna Sulkin discusses this month's cover.

Reporting requirements are set to commence on January 1, 2024. Here's how to prepare.