The IRS must go to trial to prove that a foundation is a foreign grantor trust, the US Tax Court said, leaving open the ...

For the quarter, the Voya Corporates Leaders Trust Fund Series B outperformed its benchmark, the S&P 500 Index on a net asset ...

Royalty financing is a well-recognized alternative to traditional types of financing in the mining world. It is an attractive ...

Much has been written about courts invalidating instruments or transactions after a person’s death. Courts invalidating instruments or ...