What new advisers need to know about being a fiduciary, which can be plan trustees, plan administrators or members of a plan’s investment committee. The Employee Retirement Income Security Act of 1974 ...

There has been quite a bit of news regarding the question of what an investment fiduciary is, based in part on protracted wrangling over a Department of Labor (DOL) ruling. Now that the new rules have ...

The taxation of trusts is fundamentally different from the taxation of individuals and businesses. It has its own logic for determining amounts of income and gain, allocating income and gain between ...