Thanks to ATRA, a married couple with a properly structured estate can pass more than $10 million free of federal estate tax. But beware income and state-estate tax consequences.

An elderly - and wealthy - person lets investors buy insurance on his life in return for cash, and everyone makes money. Or do they?

Pension and profit-sharing plans are more valuable than ever. Here's an overview for business advisors.

Dynasty trusts can be just the estate planning device your client needs, but take care not to run afoul of rule against perpetuities and the Internal Revenue Code.