Estate planning

Forming a trust now and funding it after Congress decides whether to keep the current gift tax exemption rate could make for an effective preemptive strike.

The third of four looks at how specific accounting firm niches are being impacted — for good and ill — by artificial intelligence.

Acronyms like CRT, CRAT, CRUT and NICRUT could have many clients' heads spinning. Here's a guide to the key pros and cons for financial advisors to consider.

The authors of a new study explaining the specific significance of trusts for building Black wealth used the analogy of a beach filled with starfish.

President Trump and his Republican allies in Congress aim to extend the expiring provisions of the Tax Cuts and Jobs Act. But they'll need to fill in a lot of details first.

For wealthy and ultrahigh net worth clients, the advantages often prove very attractive. But the policies carry some sophisticated planning challenges and a high cost.

Young athletes are raking in as much as several millions of dollars a year, but the nascent legalized pay for student-athletes needs reforms, a new study said.

They give advisors an opening into deeper conversations with clients, while their clients can express the larger vision behind their hopes for the future.

The emotionally and financially taxing process of a separation demands careful planning, multifaceted form-filing to the IRS and, probably, an advisor for each spouse.

Regular reviews can determine whether a life insurance policy is performing according to expectations and meeting the client's current financial objectives.

Trump's tax policy guy; states copy the feds; what's in a name; and other highlights from our favorite tax bloggers. 

Here's a roundup of tax-related news and insights on politics, practice management, investment strategies, health savings accounts, estate planning and more.

Bequests returning territorial assets to indigenous nations pose thorny questions for financial advisors and their clients, two experts tell FP.

The tax advantages and a degree of flexibility have added to the appeal of spousal lifetime access trusts. But they aren't a fit for everyone.

A new study shows how the estate planning work of financial advisors carries a direct connection to reducing disparities over time.

With 2025 nearly here, year-end tax strategies including gifting, charitable donations, estate planning, retirement plans and more are on the table.

The adjustments reflect how inflation is slowing down and upcoming changes to the rules based on the Secure 2.0 Act and the Tax Cuts and Jobs Act.

The handoff of a company carries important tax implications alongside a plethora of succession challenges. Here's what financial advisors need to talk about with clients.

Tax professionals are calling for changes to the proposal, even though they welcome clarifications they have been waiting on for decades.

Useful tips; pets and tax bills; becoming simply profitable; and other highlights from our favorite tax bloggers.