This paper describes ways to improve the effectiveness of a code of ethics where the goal is to affect the alternative chosen by a decision maker. These avenues for improvement are divided into those related to the content of the code and those related to enforcement provisions associated with a...

This paper describes ways to improve the effectiveness of a code of ethics where the goal is to affect the alternative chosen by a decision maker. These avenues for improvement are divided into those related to the content of the code and those related to enforcement provisions associated with a...

Estates with substantial value attributable to real estate used in family owned farms or family owned businesses can reduce the value of the gross estate, and thus estate taxes, by taking full advantage of the special use valuation provisions of the Code. The authors explain how special-use...