Swap powers are an important but often overlooked opportunity in estate planning. Understanding what allowances swap powers provide can result in significant tax liability reductions. Attorneys working with clients to preserve assets should be aware of the potential benefits of swap powers and work them into estate planning strategies.

Guns are a prominent issue in this year’s presidential election, and this compelling conversation highlights a new opportunity for estate attorneys. Whatever the election result, firearms owners are going to be thinking about the future. As part of estate planning, gun owners will be primed to recalibrate