The Governmental Accounting Standards Board has issued two documents describing its preliminary views on lease accounting for state and local governments, and financial reporting for fiduciary ...

Please note: This item is from our archives and was published in 2013. It is provided for historical reference. The content may be out of date and links may no longer function. Defending professional ...

MICHAEL J. COLLINS is an attorney with Gibson, Dunn & Crutcher, LLP, in Washington D.C. His e-mail address is [email protected] . he strict legal requirements of ERISA can rise up to bite an ...

What It Means for Estate, Trust and Probate Duties ...