Resources

Content Type

Author

Year

1/2001

Mellon Bank, Fiduciary Expenses, and the 2% Floor

January 1, 2001

Miles Padgett authors, “Mellon Bank, Fiduciary Expenses, and the 2% Floor,” for Estate, Gifts and Trust Journal, January 2001.…

12/1999

Respect for “Form” as “Substance” in U.S. Taxation of International Trusts

December 1, 1999

It would be difficult to imagine how the federal tax system of the United States could function without the “substance over form” principle. December 1999. Download…