Pay and benefits
- Uses and trusts. Russell, David // Chartered Accountants Journal;Aug98, Vol. 77 Issue 7, p41
Focuses on uses and trusts, known as legal and beneficial ownership of property that may be vested in different persons. Information on the person who hold the equitable interest in the property; Concept behind a trust; Purpose of the trust.
- The situs of a trust. Straus, Alan J.; Miller, Milton // CPA Journal;June97, Vol. 67 Issue 6, p64
Details what happens when the trustee and/or beneficiaries are not residents of the same state as the grantor. A glimpse at the case of a New York resident individual who have established a testamentary trust naming; Nature of TSB-M-96(1); Shortcomings of the TSB; Willis Clack case.
- An alternate method for allocating the New York State fiduciary adjustment. Szerlip, Nathan H. // CPA Journal;Jun98, Vol. 68 Issue 6, p58
Recommends the use of a special equitable method for allocating the fiduciary adjustment modification among the fiduciary and its beneficiaries in New York State. Definition of inequity; Required attachment to the tax return.
- The Alaska Trust Act. Aiken, Jacqueline; Englebrecht, Ted D. // CPA Journal;Aug98, Vol. 68 Issue 8, p58
Discusses various aspects of the Alaska Trust Act which allows Alaskans and residents of other states to establish perpetual trusts in Alaska for the benefit of themselves and their families. Advantages; Requirements in creating an Alaska trust; Protection of assets transferred to an Alaska...
- Answers to 20 questions on the use of trusts. Karl III, Peter A. // CPA Journal;Sep98, Vol. 68 Issue 9, p40
Presents a question-and-answer advisory on the use of trusts. Formation of trusts; Benefits of living trusts; Tax considerations in the formation of living trusts; Grantor trusts; Differences between simple and complex trusts.
- Trustees and their professionals. Baum, Bernard M. // Employee Benefits Journal;Mar1993, Vol. 18 Issue 1, p7
Stresses the importance of the reliance of trustees of multiemployer plans on professional advisers in carrying out their fiduciary duties. Trustees' responsibility to select advisers; Two legal cases laying out the selection problem; Criteria in hiring an investment manager; Process of...
- San Joaquin River becomes major player, determiner of area's growth. Reynolds, Kelley // Business Journal Serving Fresno & the Central San Joaquin Valley;10/19/98, Issue 322370, p1
Reports that the Jensen River Ranch has transferred land from the San Joaquin River to the San Joaquin River Parkway and Trust. Negotiation and collective effort among Parkway Trust, United States Bureau of Reclamation, California Department of Transportation and Wildlife Conservatory Board;...
- Trust attractions. Trigg, Des // NZ Business;Jul98, Vol. 12 Issue 6, p62
Opinion. Discusses the settlement of trusts in New Zealand. Reference to the withdrawal of the superannuation surcharge; Why trusts are popular in New Zealand; Definition of a trust; Reason most trusts are discretionary; Information on the taxation benefits of trusts.
- Fixed-income search draws to an end. // Pensions & Investments;09/15/97, Vol. 25 Issue 19, p42
Reports on the six finalists of a search by the City of Baton Rouge and Parish of East Baton Rouge Employee's Retirement System trustees for a domestic fixed income manager in Baton Rouge, Louisiana. Identification of the finalists; Comment from executive director of the fund, Jeff Yates;...
- American Trust Law in a Chinese Mirror. ROTHSCHILD, GIDEON // Trusts & Estates;Feb2011, Vol. 150 Issue 2, p48
A review of the article "American Trust Law in a Chinese Mirror," by Frances H. Foster, which appeared in the 2010 issue of the periodical "Minnesota Law Review," is presented.