Divorced clients successfully decouple from a CRT and maximize the value of their respective income interests.

This article examines the three major types of grant‐making vehicles: a private foundation, a donor advised fund, and a grant‐making supporting organization. After a concise summary of the different vehicles and the various laws that govern each of them, it explores recurring situations that favor the use of one vehicle over another, and suggests solutions to common transactions that may pose problems (e.g., the impact of a legally‐binding pledge from a donor). This lively mix of theory with practice helps solve the challenges that grant‐seekers and grant‐makers see every day.

IRS notified taxpayers that it has created a new app (App) to securely access IRS tools and account services through their mobile devices, replacing the former IRS2Go app.

Introduced in early January 2025, the Clergy Act (Act) was signed into law on October 20, 2026, allowing certain qualifying ministers, members of religious orders, and Christian Science practitioners (Clergy Members) who previously opted out of the Social Security system a second chance to re-enroll.