Insights

Seize the Day and Get Ready for North American Free Trade Agreement

The New Jersey business community is as well or better positioned to take advantage of the proposed...

Qualified Plan Benefits Create Problems For Non-Citizen Spouse

Since the enactment of the Technical and Miscellaneous Revenue Act of 1988, the marital deduction for federal...

Winter 1992-1993 Philanthropic Fund: A Simpler Alternative to the Private Foundation

Suppose a client wishes to set aside a sizable sum (let's say $20,000) for certain charitable purposes....