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The Domicile-Residency Conundrum The Domicile-Residency Conundrum

Analyzing taxation of a decedent with connections to multiple jurisdictions.

byRita M. Ryan,Molly Soiffer

Oct 22, 2026

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14 Min Read

Gavel in front of flag of France

Charitable Bequests From France Charitable Bequests From France

byAda K. Colomb

Oct 22, 2026

15 Min Read

Treasury building

Proposed Regulations and the Pro Rata Share Rule for CFCs: Part I Proposed Regulations and the Pro Rata Share Rule for CFCs: Part I

byCarl A Merino,Fanny Karaman

Oct 22, 2026

20 Min Read

Animated stock chart

Get Rich (With QSBS) Or Die Tryin’ (To Sell It)Get Rich (With QSBS) Or Die Tryin’ (To Sell It)

byDaniel Andrew

Oct 22, 2026

12 Min Read

Family Meeting

The Power of Preparation Framework The Power of Preparation Framework

byKim Kamin,Samantha Denning

Oct 22, 2026

11 Min Read

Trust document

The Duties Surrounding a Trustee’s Resignation The Duties Surrounding a Trustee’s Resignation

byBeth Gansen Knight,Madeleine Jolles

Oct 22, 2026

12 Min Read

All Trusts & Estates

AI written on shield

What to Include in Your Firm’s AI and Cybersecurity Policy Statement

What to Include in Your Firm’s AI and Cybersecurity Policy Statement

byMartin M. Shenkman,Thomas Tietz

Hand adding piece to a puzzle

Trust Tax Reimbursement Clauses: From Drafting Boilerplate to Fiduciary Process

Trust Tax Reimbursement Clauses: From Drafting Boilerplate to Fiduciary Process

byJoy Matak,Martin M. Shenkman

Two hands reaching out

A Better Way to Borrow

A Better Way to Borrow

byChristopher P. Woehrle,Professor and Chair, Department of Tax and Estate Planning

Glasses on documents

Estate Planning

Tax Law Update: November 2026

Tax Law Update: November 2026

byDavid A. Handler,Alison E. Lothes

Anna Stern

Estate Planning

On the Cover: November 2026

On the Cover: November 2026

byAnna Sulkin Stern,Legal Editor

Image of Susan R. Lipp

Estate Planning

Note From the Editor: November 2026

Note From the Editor: November 2026

bySusan R. Lipp,Editor in Chief, Trusts & Estates

Trusts & Estates October 2026 Cover

Trusts & Estates: October 2026 Digital Edition

Special Report: Charitable Giving

Trusts & Estates: October 2026 Digital Edition

Special Report: Charitable Giving

The T&E Inner Circle | The Intrigue and Potential of AI

The T&E Inner Circle | The Intrigue and Potential of AI

Charity Box

How Fiscal Sponsorship Can Streamline Philanthropic Giving

How Fiscal Sponsorship Can Streamline Philanthropic Giving

byJeffrey D. Haskell,Jennifer Bruckman-Gorak

Two people in a meeting

The Opportunity Hiding in Plain Sight

The Opportunity Hiding in Plain Sight

byRon Ransom,Christine Gaze

Bills and Balls

Creating a Lifetime Stretch Through a Charitable Remainder Unitrust

Creating a Lifetime Stretch Through a Charitable Remainder Unitrust

byJennifer B. Goode,Shea McCabe

Money with a bow on a plate

Commuting the Income Interest of Charitable Trusts

Commuting the Income Interest of Charitable Trusts

byChristopher P. Woehrle,Professor and Chair, Department of Tax and Estate Planning

Sign that says donate

Five Misconceptions About Donor-Advised Funds

Five Misconceptions About Donor-Advised Funds

byEileen R. Heisman,Chief Executive Officer

Couple holding large coins

Charitable Giving in Retirement

Charitable Giving in Retirement

bySara Barba,Managing Partner

Image of Anna Stern

Estate Planning

On the Cover: October 2026

On the Cover: October 2026

byAnna Sulkin Stern,Legal Editor

Image of Susan R. Lipp

Estate Planning

Note From the Editor: October 2026

Note From the Editor: October 2026

bySusan R. Lipp,Editor in Chief, Trusts & Estates

Digital technology

The Associate in the Server Closet: On-Premises AI

The Associate in the Server Closet: On-Premises AI

+1

byCraig R. Hersch,Michael B. Hilland 1 more

Glasses on table

Estate Planning

Tax Law Update: October 2026

Tax Law Update: October 2026

byDavid A. Handler,Alison E. Lothes

Image of scale

Tips From the Pros: Lewis Shouldn’t be a Loser

Tips From the Pros: Lewis Shouldn’t be a Loser

byCharles A. Redd,Attorney

Image of hands reaching out

Charitable Gift Annuities

Charitable Gift Annuities

+1

byLawrence P. Katzenstein,Alexandra P. Broveyand 1 more

Trusts & Estates September 2026 Cover

Trusts & Estates: September 2026 Digital Edition

Features on Estate Planning & Taxation, Fiduciary Professions and Financial Advisors

Trusts & Estates: September 2026 Digital Edition

Features on Estate Planning & Taxation, Fiduciary Professions and Financial Advisors

Dollar sign cut in half

Trust Property as Marital Property?

Trust Property as Marital Property?

byShannon Rogers Simpson,Co-Chair and Managing Partner

Estate Plan

Alternatives to Revocable Trusts

Alternatives to Revocable Trusts

byAli Khodadad,Jack Elder

Wedding bands and gavel

Planning With Divorce in Mind

Planning With Divorce in Mind

byRobert W. Finnegan,Senior VP, advanced planning attorney

Trust document

Trust Administration as a Developmental System

Trust Administration as a Developmental System

+1

byKristin Keffeler,Jessica K. Margetsonand 1 more

Clock on a table

Incomplete Gift Non-Grantor Trust Traps And the Disappearing Adverse Party

Incomplete Gift Non-Grantor Trust Traps And the Disappearing Adverse Party

byJeffrey J. Meek,Partner

An art gallery

Federal Estate and Income Tax Issues Affecting Artwork Located In the United States at Death

Federal Estate and Income Tax Issues Affecting Artwork Located In the United States at Death

byStephen L. Ferszt,Aime E. Salazar

Paper with estate planning written on it

Transfers of Fund Interests

Transfers of Fund Interests

byBeatrice Caplan,David A. Handler

Last piece to the jigsaw puzzle

Rescuing Unused Exemption With Upstream GPOA Planning

Rescuing Unused Exemption With Upstream GPOA Planning

byJoy Matak,Martin M. Shenkman

The White House

What’s Next for Older Americans?

What’s Next for Older Americans?

bySara Barba,Geoff Paul