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What Is Crummey Power?



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A Crummey power is a power of withdrawal that is given to a beneficiary of a trust. This power allows the beneficiary to withdraw funds from the trust up to a certain amount each year. The power is named after the case of Crummey v. Commissioner, in which the U.S. Tax Court held that a … Read more

What is trade marketing?



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Who said that in the world of marketing nothing is possible? The concept of trade marketing is not very far from this reality, as it is usually one of the essential points within this science. Trade marketing is the set of techniques and strategies aimed at making a point of sale as attractive as possible … Read more