The recent rising 7520/AFR interest rate impacts the present value of a fixed annuity, and what this has implied as yields on mid-term Treasuries rose rapidly in recent months for tax planning ...

The purpose of a charitable remainder trust, or CRT, is to provide a benefit to the donor (income for life) and charity (distribution at death) while receiving an immediate charitable tax benefit.

Before I get immersed in the details, the big picture that I’m presenting in this post is that there are many situations where your children would get more money and a steadier income if you named a ...

Adapting Tom McCarthy's cult novel, artist Omer Fast's feature debut is a reality-bending psycho-thriller about a young man whose mind gets stuck on repeat. By Stephen Dalton Based on a mind-bending ...

Although many investment assets have lost value in the past year, individuals coming to CPAs for estate planning advice often hold highly appreciated assets, and many want to make significant ...

One afternoon in 1998, a New York branch of Chase Manhattan bank received an unexpected request from a graduate art student. “The poor woman thought I was going to open some sort of account,” recalls ...

It’s all in the mind. As in “Memento” and “Mulholland Drive” before it, the function and operation of memory beguiles “Remainder,” an absorbing first feature from prolific Israeli video artist Omer ...