MANY thanks for this cite. I had read it when it came out but neglected to archive it, Perfect or not, it is useful information and I will compare my own experience with his. Good, good data. 
Norman Solberg
International lawyer, lately for 25 years in Japan, now working on trusts in the US, the 3rd greatest tax haven. NRA Life Member for over 50 years, NRA Endowment (2014), Patron (2016).
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