A second potential approach is the family of firms, exemplified by Allianz, a German insurer, and the Bank of New York Mellon.

第二个可能的方法是公司家族，例如德国保险机构安联和美国纽约银行梅隆公司。

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Then in 2001 and 2003 respectively, the Federal Circuit (in a case involving 13 trusts created for the benefit of Mellon family members) and the Fourth Circuit sided with the IRS and said that investment management fees paid by a trust are subject to the 2% floor on miscellaneous deductions, just as if the cost had been incurred by an individual.

FORBES: The Way The Tax Code Crumbles