We offer a comprehensive review of the theoretical underpinnings and existing empirical evidence in the implicit leadership and implicit followership theories domain. After briefly touching on the historical roots of information-processing approaches to leadership and leader categorization...

Three transfer tax minimization mechanisms—zeroed-out grantor retained annuity trusts (GRATs), intentionally defective grantor trusts (IDGTs), and family-controlled entities with steep valuation discounts—significantly shrink the federal estate and gift tax base. This white paper explains...

This commentary on Kenny and Livi (2009) expands on aspects of leadership categorization theory that are consistent with the application of the social relations model (SRM). It critically considers limits to the generalization of the variance components analysis results described in Kenny and...