The U.S. Court of Appeals for the Eleventh Circuit released its much-anticipated follow-up decision in American Alliance for Equal Rights v. Fearless Fund Management, LLC, on June 3, 2024. The case has been closely watched by...more
Over the past several years, the U.S. Department of the Treasury has been preparing guidance concerning donor-advised funds (DAFs), which are accounts owned and controlled by public charities over which individual or...more
12/6/2023
/ Distribution Rules ,
Donor-Advised Funds (DAFs) ,
Donors ,
Estate Planning ,
Internal Revenue Code (IRC) ,
IRS ,
New Guidance ,
Proposed Regulation ,
Regulatory Requirements ,
Tax Planning ,
U.S. Treasury