TY  - SER
AU  - Lovejoy, Henry Stow
TI  - The trust fund recovery penalty and encumbered fund: No easy way
SN  - 0732-8435
U1  - C839 BPer.657.05
PY  - 2016///
CY  - --New York
PB  - New York State Society of Certified Public Accountants
KW  - Trusts and trustees
KW  - Inheritance and succession
ER  -