The ruling hinges on the corporation and trust being treated as a single entity and meeting other requirements under Regs.

An explanation of directors and officers (D&O) insurance policies, including the key types of D&O liability insurance coverage, double anchor policies, extended reporting coverage, common policy ...

This article explores the strategic use of this election, highlighting its potential to optimize tax outcomes for both trusts and beneficiaries while cautioning against its pitfalls.

Explore the consolidation phase of the industry life cycle, where competitors merge to capture greater market share and ...

Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.