| 000 -LEADER |
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| fixed length control field |
00946nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230420161333.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Allmon, Michael B. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
CPAs as trust protectors |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2007 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article examines issues surrounding the management of trusts by accountants on behalf of clients. Discussed is the role of an accountant as a protector of a trust working in concert with a professional trustee. The piece explains that the appointment of an accountant as a trust protector allows the beneficiaries of a client to avoid probate. The article outlines the powers trust protectors hold as well the legal liabilities they could face from beneficiaries and the problem of an uncertain fee structure. INSET: It Works Well for Me. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 203 Issue 3: ( March 2007), pages 42-45 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |