The gift tax has taken a few twists and turns in its lifetime. Originally, the gift tax and the estate tax were “de-coupled,” meaning that each separate tax applied independent of each other. That is, ...

Adequate means that something is sufficient enough to meet a set standard of quality and quantity. When something is adequate, it is reliable or dependable. When we talk about adequacy, we speak of ...

Names matter. The title of a law shapes how a community thinks about its goals, its children, and its future. Guam’s “Adequate Education Act” was rooted in good intentions, but the continued use of ...