Many families establish custodial accounts at a bank or a broker for the benefit of the minor child or grandchild. A donor may make a lifetime transfer to a custodial account.  A testator under a will or settlor under a …

In an article published in the print and digital editions of Columbus Business First on March 10, 2017, John Lucas discusses what steps that business owners should take when approaching the process of discussion about the future of the family …