The white paper, underwritten by Precision Fiduciary Analytics, Inc., was published in the June 2017 issue of The Tax Adviser, as an article. This white paper is a combination of a PDF of the actual article, plus the Executive Summary which was not published in The Tax Adviser.
Download PDF: OrphanTaxAdviser1706 article
J Ben Vernazza, CPA/PFS, TEP (UK) emeritus
and Stewart Frank CPA/PFS AIFA