One of particular significance is the American Tax Relief Act of 2012, or “ATRA”. Encompassed within ATRA are a number of new tax provisions that can have a substantial impact on estate ...

When utilized prior to ATRA, credit shelter trusts were often paired with a Qualified Terminal Interest Property marital trust (QTIP Trusts). The benefits of using a QTIP trust are generally ...

"Many orchids were discovered through search expeditions conducted since 2012 and that still continue today," Atra Romeida, one of the researchers involved, said in Bengkulu on Wednesday ...

A recent system of ranking commercial airlines devised by the Air Transport Rating Agency (ATRA), and based largely on safety criteria, radically overhauls the perceived order of airline superiority.