James H. Cundiff

States are starting to offer regulatory solutions.

Although a retail trust company structure may add complexity, it may be just the solution an MFO needs to be successful in the long term.

This may offer an efficient, long-term solution.

Three recent cases have successfully challenged the constitutional foundation on which many tax regimes are based

Ruling creates planning opportunities to minimize income taxes

The Religious Freedom and Marriage Fairness Act offers new estate-planning opportunities