Under a Last Will and Testament, a decedent disposes of both their tangible personal property as well as their intangible personal property. Questions might arise in the context of administering an ...

Claire Gaudiani, clinical professor, George Heyman Jr., Center for Philanthropy and Fundraising, The wealthy have far more to bequeath to the next generations than their dollars. That's why a ...

The estate of Michael Jackson recently won a major victory against the Internal Revenue Service in a valuation dispute where the Estate and the IRS’s valuations of three intangible assets, including ...

Many state statutes recognize that a recent sale represents the best evidence of market value for real estate tax assessment purposes. Given the record number of real estate acquisitions over the past ...