A decedent's gross estate includes most assets and property they owned or had an interest in at death, used to calculate estate taxes. Some assets, however, may be excluded, affecting the estate's ...

The U.S. Court of Appeals for the Third Circuit recently held that the testamentary exception to the attorney-client privilege does “not grant the deceased client the power to waive a privilege held ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. Debt burden, financial obligation or loan payment, heavy load of money ...

In the majority of estates, when a decedent passes they often have a home or other parcel of real property that was titled in their name. In most instances, the executor of the estate will market and ...

A contentious issue in estate taxation is the valuation of stock in a closely held corporation. The fair value of such stock at the valuation date may be difficult to determine since no market ...