Pension and postretirement benefits represent a significant cost to employers. The Financial Accounting Standards Board has specified that postretirement benefits are a form of deferred compensation. FASB concluded that the obligation to provide postretirement... Read More
Status To Object By Hon. C. Raymond Radigan, Ruskin Moscou Faltischek, P.C. In a contested accounting proceeding one may not object to the actions of a settlor/trustee concerning investment decisions made during the lifetime of the settlor and may... Read More
By Edward W. Stepnick CPA, G. Robert Smith Ph.D. C.P.A. C.G.F.M and Dwayne N. McSwain CPA* Employee pensions and other postemployment benefits (OPEB), such as healthcare, life insurance, disability, and long-term care benefits, are significant elements... Read More
How do you advise a trust beneficiary who has repeatedly requested information from a trustee of a trust in which the beneficiary has an interest, only to be met with silence, delay, or incomplete and inconsistent responses? In this Analysis, trust litigator... Read More
Matter of Herman 30 Misc. 3d 1215A, 2011 N.Y. Misc. LEXIS 100, 2011 NY Slip Op 50072U (Sur. Ct. Nassau County 2011), Decided January 20, 2011 [ enhanced version available to lexis.com subscribers ] In an executor's accounting proceeding, the objectant... Read More
How do you advise a trust beneficiary who has repeatedly requested information from a trustee of a trust in which the beneficiary has an interest, only to be met with silence, delay, or incomplete and inconsistent responses? In this Analysis, trust... Read More