On June 16, 2023, the Oregon Department of Revenue (DOR) issued two temporary administrative rules pertaining to the issuance of tax-compliance certificates. OAR 150-305-0304 (the General Rule) is the general...more
The Kimberly Rice Kaestner 1992 Trust (the “Trust”) originated from the Joseph Lee Rice, III Family 1992 Trust (the “JLR Trust”) created in 1992. The JLR Trust was created in New York when its initial trustee and settlor were...more