Section 12(j) of the Securities Exchange Act of 1934 authorizes the Securities and Exchange Commission to conduct a hearing on the record. Read More
Anyone of any age may unexpectedly become ill or disabled in some way, and unable to manage his or her affairs. This could be a temporary situation or, in some cases, more permanent in nature. Read More
It is clear that the new Proposed Regulations would significantly restrict the use of discounts in valuing property on the alternate valuation date. Read More
Nearly three years after proposed regulations were issued under § 643 of the Code, 2 the Internal Revenue Service issued final regulations on December 30, 2003. Read More
HISTORICAL APPROACH TO MARITAL DEDUCTION/CREDIT SHELTER ESTATE PLANNING. Read More