Treasury trade organizations report a sharp increase in demand of corporations wanting to manage their credit bank relationships. In doing so, these companies seek to understand the risk adjusted capital that credit banks must reserve against their fee based and credit based business, and the...

Amendments to the Louisiana Civil Code revived the potential for a testament to utilize the fidei commissum de residuo, while maintaining that the distinct fidei commissum is still prohibited. However, the Civil Code is silent as to the composition of the residual interest resulting from...