The bill of lading, which is part receipt, part contract, and part proof of ownership, is a tool in global trade. This document provides a clear audit trail when shipping goods. Electronic systems can ...

Learn how irrevocable trusts protect assets, reduce estate taxes, and provide long-term financial control by placing wealth ...

Active ownership is essential for investors aiming to drive long-term returns and mitigate risks by engaging with companies on material issues such as climate change and human rights. By collaborating ...

The ability to acquire cheap, fertile land drove much of American history. Ordinary people — many of them recent immigrants — could obtain land on which to sustain families with very little more than ...

Editor’s note: The companion article, “What to Know When Your Client Is Considering Employee Ownership” explores how CPAs can advise clients interested in changing their company’s ownership model.