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Misguided Estate Planning (07/17/2013)

Ayala Land’s defences in Glorietta and Serendra (07/03/2013)

The blinding aura of SM Prime Holdings (06/30/2013)

Down to earth views (06/06/2013)

Nitty Gritty of Investment (05/30/2013)

Another Feather in JH Lhuillier’s cap (05/16/2013)

TOAP 2013 Convention (04/25/2013)

Insurers’ need for staying power (04/18/2013)

Upheaval at Philippine Sherwood Forest (04/11/2013)

The So What of Easter (04/04/2013)

Jesus’ Last and our First Supper (03/28/2013)

New Jesuit Pope (03/21/2013)

AMLA’s evasion of the tax issue (03/14/2013)

Gaping holes in AMLA’s net (03/07/2013)

AMLA’s firm resolve (02/28/2013)

AMLA’s got you covered (02/21/2013)

Ongpin's Inconsistency Galore (01/30/2013)

In defense of the guardians of the well (01/09/2013)

NAMFREL rides again (01/02/2013)

Returning to the basics of the Long-term deposit or investment certificate (12/19/2012)

The genesis of "deposit substitutes" (12/05/2012)

Tax pretence is now a dead duck (11/21/2012)

Making a clean breast of it (11/14/2012)

Wo ist der biergarten? (11/07/2012)

A few blotches in an otherwise white sheet (10/24/2012)

Two Notes, One Song (10/17/2012)

English Bridges and English Muffins (10/03/2012)

Very Brit, innit? (09/26/2012)

The Simplicity of Jesse (09/19/2012)


Anti-Terrorist Financing Regulations (08/22/2012)

The UN, our only bet (08/15/2012)

Iñigo, the unlikely Ignatius (08/01/2012)

An advocate’s initiation into mediation (07/25/2012)

The widened rupture of the veil of bank secrecy (07/18/2012)

Cooperation with, not subservience to, the rest of the world (07/11/2012)

The Anti-Terrorist Financing Law (07/04/2012)

RA No. 10167’s amendments to the AMLA (06/27/2012)

Round One Goes to Congress (06/20/2012)

Pacita Abad: an Ivatan exemplar (06/13/2012)

Blow Ur Horn, Batanes (06/06/2012)

A crowning boo-boo of Renato (05/30/12)

Jurisprudence on the AMLA (05/23/12)

Confronting the ugly face of disasters (05/16/12)

The Call of Adrian (05/09/12)

One rule for us, another for the big boys (04/25/12)

The 9th Phil Non-Life Insurance Summit (04/18/12)

Easter On Cross by Law (04/11/2012)

Barabbas is my hero (04/04/2012)

The boo-boos of Lito Atienza (03/28/2012)

Corona’s Compensation (03/21/2012)

The real Jerry Leal (03/14/2012)

Augmenting the funds of AMLC (03/07/2012)

Deficiencies of our AMLA (02/29/2012)

Bank Secrecy is passe (02/22/2012)

Marcos, not Congress, authored dollar secrecy rule (02/15/2012)

The Crux of Article II (02/08/2011)

The horrible style of Article II (2/01/2012)

Viva Vidal (1/25/2012)

Betrayal of Public Trust: Views from the High Court (1/18/2012)

Betrayal of Public Trust: the framers’ intent (1/11/2012)

En Garde, Grim Reaper (1/04/2012)

A modern manger of Bethlehem (12/28/2011)

The fallen star of David (12/21/2011)

Confusion among Ongpin’s minions (12/14/2011)

Cracks in DBP’s defensive wall (12/07/2011)

Fragile Friendship Based on Business (11/30/2011)

Two friends and Two Rivers (11/16/2011)

What makes insider trading wrong? (11/09/2011)

Sanction  against Securities Misbehaviour (11/02/2011)

Insider trading doctrine’s seeds were sown in PH (10/26/2011)

The naked truth about behest (10/19/2011)

The porous defense of  business judgment rule (10/12/2011)

In Quest of  Behest (10/05/2011)

Thou, Director, shalt not Profit (09/21/2011)

To sue but not to offend (09/14/2011)

Did RVO do the swing? (09/07/2011)

Did RVO illegally trade his Philex shares? (08/31/2011)

A Desecration of DBP’s Calling (08/24/2011)

Ooh, Lala (08/17/2011)

Another magnum opus from BSP (08/10/2011)

Not Wanting in Tax Collection Effort  (08/03/2011)

Exacto Ad Absurdum (07/27/2011)

Unjustified Demand for Exactitude (07/20/2011)

Paradigm Shift at the BIR (07/13/2011)

Briefly Basking in the Limelight (07/06/2011)

Cracks in BF Retirement Fund, Inc.’s stonewall (06/29/11)

The BF Retirement Fund, Inc. Folly (06/22/11)

The mysterious BF Retirement Fund, Inc. (06/15/11)

Who has the BF Retirement trust fund? (06/08/11)

Yasay’s Fact-Challenged Reaction (06/01/11)

Apostolic Exposure of Perfecto Conflicto (05/25/11)

Taming the fury of flood and the greed of man (05/18/11)

The risk of flooding (05/11/2011)

Through the eyes of a child (05/04/2011)

An Ode to Courage (04/27/2011)

A gathering of insurance experts (04/20/2011)

Earthquakes’ fiery aftermath (04/13/2011)

More on Metro Manila’s Earthquake (Un)Preparedness (04/06/2011)

Metro Manila’s other earthquake risks (03/30/2011)

Metro Manila’s Vulnerability to Earthquake (03/23/2011)

Lungsod Iskwater: A peek at society’s underbelly (03/16/2011)

Praetors of the Philippine Trust Industry (03/09/2011)

A major major incentive for stand-alone trust corporations (03/02/2011)

The Stand-Alone Trust Corporation:A new kid comes to town (02/23/2011)

APECO: Another Person Expresses Concern & Opposition (02/16/2011)

Palafox’s sturdy heart (02/09/2011)

A Voice for the Wilderness (02/02/2011) 
APECO: Not only immoral, illegal too (01/19/2010)

More ugly than ang gara (01/12/2011)

A Storm Rages in the Pacific (01/05/2011)

The hope of children (12/29/2010)

The Sampaguita’s lovely bloom (12/22/2010)

Cicero meets Diogenes at the Senate (12/15/2010)

Dean Marvic Leonen’s Compliant Submission (12/08/2010)

Prefatory Questions on UP Law Professors’ Compliance (12/01/2010)

Paeng's continuing presence (11/24/2010)

Intent needed to establish plagiarism (11/17/2010)

Statement of the gods (11/10/2010)

The cause needed to be shown (11/3/2010)

Showing up the cause (10/27/2010)

Who owns the funds (10/20/2010)

Dirty tricks (10/13/2010)

Compliance complacency (10/6/2010)

Willful blindness to tax compliance (9/29/2010)

Is RATE just filing and piling (9/22/2010)
Finally, Philippine law accepts trust (Sep 15,2010)

The beginnings of trust law (Sep 8,2010)

Interim rating of RATE (Sep 1,2010)

Judicial plagiarism (Aug 25,2010)

A tale of two law schools (Aug 18,2010)

RATE's avenging angels (Aug 11,2010)

Revisiting the tax incentives (Aug 4,2010)

Banking on Lawyers (Jul 28,2010)

At the RATE she is going (Jul 21,2010)

My Dreams for My Children (Jul 14,2010)

Modernizing our laws (Jul 7,2010)

A Postscript on the REIT (Jun 30,2010)

Taxation of the REIT (Jun 23,2010)

Protection of the REIT Investor (Jun 16,2010)

Profits for many under the REIT law (Jun 9,2010)

A Bountiful Harvest for SM’s Scholars (Jun 2,2010)

Internal Flaws of the New Rules on the OSD (May 26,2010)

Stealth attack on the freedom to choose (May 19,2010)

RACE’s Regional SEA Anti-Corruption Workshop (May 12,2010)

Villar’s figures don’t lie, but ….. (May 5,2010)

Revelation of the Repentant (Apr 28,2010)

Warren Buffet loses to Oscar Violago (Apr 14,2010)

What does Luke Roxas not want to disclose? (Apr 7,2010)

The bandits at Golgotha (Mar 31,2010)

REIT taxation (Mar 24,2010)

Esoterica of the Stock Market (Mar 17,2010)

Charade at Cathedral Heights (Mar 10,2010)

A watch dog, not a lap dog (Mar 3,2010)

In honor of Philippines’ unsung finance educators (Feb 24,2010)

Confessions of a Repentant Lawyer (Feb 17,2010)

A tale of two detentions (Feb 10,2010)

Promoting Financial Literacy (Feb 3,2010)

Riding on the right issues (Jan 27,2010)

Why is DOTC so soft on Sulpicio? (Jan 13,2010)

Being a judge, a calling to be at risk (Jan 6,2010)

Legal Argumentation at the Trial of Rizal (Dec 30,2009)

Why bother about December 25? (Dec 23,2009)

Our Extended Continental Shelf (Dec 16,2009)

Some are more equal than others (Dec 9,2009)

A National Hero’s Day (Dec 2,2009)

Respect for the Conscientious Objector (Nov 25,2009)

A Greek Odyssey (Nov 18,2009)

BSP at the first line of depositors’ defense (Nov 11,2009)

 In defense of the non-party litigant (Nov 4,2009)

Is Wawa River capable only of 50 MLD? (Oct 28,2009)

Is pollution relative? (Oct 21,2009)

Wawa, naman (Oct 14,2009)

Laiban’s dam cost (Oct 7,2009)

In Praise of Ellis (Sept 30,2009)

Office Romances and Office Affairs (Sep 23,2009)

The Master, the Mistress and the Latigo (Sep 16,2009)

If I had a mistress (Sep 2,2009)

Extra-marital Finance 101 (Aug 26,2009)

The inexorable course of illicit affairs (Aug 19,2009)

British Bungling in Manila (Aug 12, 2009)

Cory on Cory (Aug 5,2009)

California’s Pour Over Provision and MJ’s Will (Jul 29,2009)

The Pour-Over Provisions in Michael Jackson’s Will (Jul 22,2009)

Last Will and Testament of Michael Jackson (Jul 8,2009)

Compelled Charity (Jul 1, 2009)

Not a “just-tiisable” issue (Jun 24,2009)

Legality versus reality (Jun 17,2009)

The Philippine Voice at the IOM (Jun 10,2009)

Typologies of Terrorist Financing (Jun 3,2009)

A Pinay Englisher (May 27,2009)

Secrecy of deposits in closed banks (May 13,2009)

Splitting hairs about splitting deposits (May 6,2009)

May Day! May Day! not Mayday! Mayday! (Published Apr 29,2009)

Managing Risks in Turbulent Times (Published Apr 22,2009)

The Resurrection:  An insurrection against death
(Published Apr 15,2009)

The mockeries (Published Apr 8,2009)

Are your deposits really insured? (Published Apr 1,2009)

Blair as peace process adviser (Published Mar 25,2009)

Condura Run 2009 (Published Mar 18,2009)

Legacy’s Secret (Published Mar 11,2009)

The dubious legacy of the Legacy Group (Published Mar 4,2009)

In Exaltation of Saint Mike (Published Feb 25, 2009)

Trust services in these times of crises (Published Feb 18, 2009)

That terrible rapier of oppression (Published Feb 11, 2009)

J’accuse (Published Feb 4,2009)

San Miguel’s No-Show Option Agreement (Published Jan 28,2009)

San Miguel Corporation’s cheap strip tease act
Published Jan 21,2009

Beer in my petrol (Published Jan 14,2009)

A New Year Reveille (Published Jan 7,2009)

Taunting the Tigers of Tamil (Published Dec 17,2008)

Problems of Cross-Border Estate Planning(Published Dec 10, 2008)

Krivak’s ALong Retreat (Published Dec 3,2008)

Paeng walks amongst us still (Published Nov 26,2008)

Bantay Korte Suprema (Published Nov 20,2008)

Focused on being focused (Published Nov 13,2008)

Sailing away from the Lehman storm (Published Nov. 5,2008)

Ask StanChart no stupid questions (Published Oct 29, 2008)

HB No. 5043 is not good for your health, constitutionally speaking
Published Oct 22,2008


Trade disruption insurance (Published Oct 15,2008)

Selling one's jewels (Published Oct 8,2008)

The justices' covenant (Published Oct 1,2008)

Turn the Bar exam process upside down
Published Sept 24,2008

Pinoy money-laundering typologies (Published Sept 17,2008)

British expertise in Moroland (Published Sept 10,2008)

Pre-tax or after tax? (Published Sept 3,2008)

From Ansky, Accidental Lawyer (Published August 27,2008)

Was the Princess of the Stars seaworthy, or she-warty?
Published August 20,2008

A glimpse into an extraordinary mind (Published August 13,2008)

Four Your Eyes Only (Published August 6,2008)

Sulpicio was not spared Congress’s storm (Published July 30,2008)

The protection Sulpicio Lines did not get (Published July 23,2008)

The real and hypothecary nature of maritime law
Published July 16,2008

Shadow banking (Published July 9,2008)

HSBC bites the Bullet
(Published July 2,2008)

Whistlejacket (Published June 25,2008)

Pronove on Evidence (Published June 18,2008)

Credit card debts (Published June 11,2008)

Intense scrutiny (Published June 4,2008)

True bearers (Published May 28,2008)

Ballpen art (Published May 21,2008)

Teves backs off (Published May 14,2008)

Not the culprit
(Published May 7, 2008)

BSP’s and TOAP’s Dialectic Dance (Published Apr 30,2008)

Trust workhorses (Published Apr 23,2008)
New trust officers (Published Apr 16,2008)

Espenilla:  The shape of trust regulations to come
Published Apr 9,2008


Protecting what remains of bank secrecy
(Published Apr 2,2008)

New forms of the old sin  (Published Mar 26,2008)

The good thief was not a hero (Published Mar 19,2008)

Addressing the risk of a retirement fund’s short fall
Published Mar 12, 2008

R.A. No. 1405 also protects trust accounts
Published Mar 5.2008

Banks may be sitting ducks for Habeas Data petitions
Published Feb 27,2008

The tuta named the wrong dog (Published Feb 20,2008)

Pronove on cross-examination (Published Feb 13,2008)

SM at 50:  snippets of memory (Published Feb 6,2008)

Avoid  Phisers looking for a mule in the remittance flow
Published Jan 23, 2008

More protection for UITF investors (Published Jan 16, 2008)
FIVE MINDS for 2008 and beyond (Published Jan 9, 2008)

GG for 2010? Of course! (Published Jan 2, 2008)

How “X” was your Christmas? (Published Dec 26,2007)

The voodoo of the law (Published Dec 19,2007)

What ever happened to the Christmas Star?
Published Dec 12,2007

The secret of Larry Jocson’s Longevity (Published Dec 5,2007)

The genesis of the stock transaction tax (Published Nov 28,2007)

Generational Transfers and Tax Amnesty (Published Nov 21,2007)

Fiscal Year Corporations and Tax Amnesty(Published Nov 14,2007)
Those Disappointing Foreign lawyers (Published Nov 7,2007)

New Guidelines for Investment of Pre-Need Trust Funds
Published Oct 31,2007

Environmental Risk and Insurance Management
Published Oct 24,2007

Making a clean breast of it (Published Oct 17,2007)

Forgiving and forgetting (Published Oct 10,2007)

Tax amnesty will allay the fears of PIPC victims
Published Oct 3,2007

The “C” in “PIPC” (Published Sep 12,2007)

PIPC’s wicked pitch (Published Sep 5,2007)

Was Performance scam homegrown? (Published Aug 29,2007)

The bank client’s right to know (Published Aug 22, 2007)

`Consuelo de bobo’ (Published Aug 15,2007)

The human side (Published Aug 8,2007)

Human Security Act at home in the ASEAN(Published Aug 1, 2007)

Banking and the Human Security Act (Published Jul 25,2007)

An OFW trust (Published Jul 18,2007)

The Hernandez recommendations (Published Jul 11,2007)

Was the CARP simply all crap? (Published Jul 4,2007)

A sequel (Published Jun 27, 2007)

War on trusts (Published Jun 20,2007)

Longevity Risk Published Jun 13,2007)

What elected leaders need to mind (Published Jun 6,2007)

Caveat Venditor (Published May 30, 2007)

Send in the Idiots (Published May 23,2007)
Nothing special after all
Published May 16, 2007

A cognitive standard to measure candidates by
Published May 9, 2007

Laborem Exercens (Published May 2, 2007)

Light in Manila (Published Apr 25,2007)

Banking for children, banking on children (Published Apr 18,2007)

From Hermas to Haughey in Hope (Published Apr 11,2007)

The Shepherd by Hermas (Published Apr 4,2007)

At BSP’s prodding, senior bankers sweep their own houses
Published Mar 28,2007

The right to know (Published Mar 21,2007)

Enduring repository of an ancient romance(Published Mar 14,2007)

Supreme Court rights the scale (Published Mar 7,2007)

Should lawyers be made to rat on their clients?
Published Feb 28,2007

Why bother with electing local officials if they could be easily removed? 
Published Feb 21,2007

Value Founded Advocacy (Published Feb 14,2007)7

The art of oral advocacy (Published Feb 7,2007)

Pointing the fingers in the right direction (Published Jan 31, 2007)

Paeng’s final gift to BSP (Published Jan 24, 2007)

In Bruselas’ defense (Published Jan 17,2007)

They got it wrong (Published Jan 10,2007)

Unwanted weed starts to sprout from a wayward ponencia Published Jan 3, 2007

Dialog bear s good fruit (Published Dec 27,2006)

A Christmas gift from the Supreme Court
Published Dec 20,2006

ASEAN economic integration (Published Dec 13,2006)

So what’s new in the Christmas story? (Published Dec 6,2006)

An obit, not quite an obituary, but not only an obiter
Published Nov 29,2006

A comforting ruling for civil servants (Published Nov 22, 2006)

Justice Azcuna’s itch to teach (Published Nov 15,2006)

In defense of Carpio (Published Nov 8,2006)

Reflections for All Saints’ Day (Published Nov 1, 2006)

Austrian National Day (Published Oct 25,2006)

Trust principles to the rescue (Published Oct 18,2006)

Why government cannot collect enough taxes
Published Oct 11,2006

Another subtle tilt of the scales (Published Oct 4,2006)

Repeal of a repeal (Published Sept 27,2006)

Trust principles to the rescue (Published Oct 18,2006)

Why government cannot collect enough taxes
Published Oct 11,2006

Another subtle tilt of the scales (Published Oct 4,2006)

Repeal of a repeal (Published Sept 27,2006)

East meets East (Published Sept 20,2006)

Principles-based regulation (Published Sept 13,2006)

The new role of custodian banks (Published Sept 6,2006)

Second Life for UITFs (Published Aug 30,2006)

More on Functional Regulation of UITFs (Published Aug 23,2006)

Prescription of the right to assess tax (Published Aug 16, 2006)

Taxation of securities borrowing and lending
Published Aug 9,2006

Functional regulation against entity regulation
Published Aug 2,2006

More on Functional Regulation of UITFs
(Published Aug 23,2006)

Prescription of the right to assess tax (Published Aug 16, 2006)

Taxation of securities borrowing and lending
Published Aug 9,2006

Functional regulation against entity regulation
Published Aug 2,2006

Is Confirmation of Participation a security?
Published July 26,2006

Who ought to be regulator of trust funds? (Published July 19,2006)

Investor education is not enough (Published July 12,2006)

Two-Step Suitability Standard for UITFs (Published June 28,2006)

Babble deflated the UITF bubble (Published June 21,2006)

The long arm of crime (Published June 14,2006)

How qualified retirement plans must claim tax exemption
Published June 7,2006

Why a bank for migrant workers is a bad idea
Published May 31,2006

Self-restraint at the Senate (Published May 24,2006)

Grameen Bank: A model from Bangladesh (Published May 17,2006)

To the 2006 batch of lawyers (Published May 10,2006)

The singer, not just the song, made the tune bad
Published May 3, 2006

Paeng Buenaventura:  Doctor of Serendipity
(Published Apr 26,2006)

REIT: Another financial product for the OFW (Published Apr 19,2006)

Judas Lives! (Published Apr 12,2006)

Reverse Mortgage: An OFW’s Estate Planning Tool

(Published Apr 5,2006)

Garci’s Faking Passport (Published Mar 29,2006)

A trust for all in the family (Published Mar 22,2006)

Estate planning implications of the coming Demographic Dividend

Published Mar 15,2006

What do we do with our faults? (Published Mar 8,2006)

Public liability risk of business owners (Published Mar 1,2006)

After the deluge, maybe tomorrow, will you still have an estate?
Published Feb 22,2006

The third man in the trust ring (Published Feb 15,2006)

Separating the goats from the sheep (Published Feb 8,2006)

More About Living Trusts (Published Feb 1,2006)

Living Trust Accounts under closer scrutiny (Published Jan 25,2006)
Thinking Straight about Personal Exemptions
(Published Jan 18,2006)

Managing the harassment risk (Published Jan 11,2006)

Wisdom less than Solomon’s
Published Jan 4,2006

Whatever happend to the estate of  Jose Rizal (Published Dec 28,2005)

BETHLEHEM may have been a Code (Published Dec 21, 2005)

For JOBO and forever (Published Dec 14,2005)

Once more, another APpeal for tax and trust (Published Dec 7,2005)

BSP scores macro for supporting microfinance
(Published Nov 30,2005)

Supreme Court weighs in again for the underdog
(Published Nov 23,2005)

Taxpayers get some comfort from the Supreme Court
(Published Nov 16,2005)

Widening the door for the foreign citizen kabayan
(Published Nov 9,2005)

Finding the acceptable middle ground (Published Nov 2,2005)

Rev. Ruling No. 003-05: Why fret the trust officers?
(Published Oct 26,2005)

Perils of crossing the divide between tax avoidance and tax evasion (Published Oct 5,2005)

Somber Amber from Paeng (Published Sep 28,2005)

Bicameral Conference Committee gets a close shave

(Published Sep 21,2005)

Signals from the Supreme Court
(Published Sep 14,2005)

Estate Planning of a Different Kind (Published Sep 7,2005)