On November 24, 2023, the IRS released PLR 202347001, ruling that certificates issued from an “exchange trust” qualify as stripped bonds or stripped coupons within the meaning of Code Section 1286.

Senior unsecured trust certificates (commonly known as sukuk) are now regularly issued in the capital markets. Most commonly, these are issued by Shari'a compliant companies to raise funds in ...

SEATTLE – Nov. 15, 2023 – The Cloud Security Alliance (CSA), an organization dedicated to defining standards, certifications, and best practices to help ensure a secure cloud computing environment, ...

Public key infrastructure and digital certificates have long served as the backbone of online trust. But with the rise of quantum computing, organizations face unprecedented pressure to rethink how ...

People who have trusts as part of their estate plans typically will need to show the trust agreement when conducting business on behalf of the trust. Not everyone wants to show their entire trust ...