Jenna Ichikawa explains how surviving spouses may benefit from a new IRS rule that retroactively extends the time to file certain federal estate tax returns.

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The Sarbanes-Oxley Act ("SOX") is generally perceived as applying to only publicly traded companies. This perception fails to take into account two little-noted provisions of SOX that have always applied to privately held companies, nonprofit entities, and to the individuals who work for them. This post outlines why it's important that these provisions not be violated.