Because of the complexity involved in such instruments, you may want to consider the services of a qualified professional adviser that can determine whether these investments are appropriate for achieving your unique financial objectives.

FORBES: The Year Ahead for Fixed-Income Investors

Very often, a trustee in charge of Crummey letters is a family member or friend, not a professional estate adviser, according to Las Vegas attorney Steve Oshins.

WSJ: Do You Need a Crummey Trust?

For more detailed advice on how to get the most value out of municipals and other tax exempt investments, solicit the services of a professional financial adviser that can determine if these investments are appropriate for achieving your unique financial objectives.

FORBES: Where Are the Municipal Bankruptcies?

David Maister, a leading adviser to professional-service firms and a former academic at Harvard Business School, says that there is a yawning gap between what the big firms are offering and what their corporate clients want.

ECONOMIST: Spoilt for choice

Was the adviser a competent professional with sufficient expertise to justify the reliance?

FORBES: IRS Penalties Despite Reliance on Adviser

Hugh Morris and Sean Morris, chief executive of the Professional Cricketers' Association (PCA), as well as security adviser Reg Dickason, have spent time in India assessing the level of threat and security measures in place.

BBC: England to tour with full squad