Whenever a client wants to cap gift tax exposure, planners should consider using a defined-value clause implemented by use of an escrow trust. A defined-value clause limits the quantity of assets ...

Answering the question “Whose money is this?” before it is too late is essential to a successful wealth transition in which relationships remain intact and the next generation maintains control of ...

You can define ethical values in business in much the way they're defined in personal life. The ethics definition, the Corporate Finance Institute (CFI) asserts, is a set of moral principles that ...