Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary
Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs
The Line Between Gift Giving and Bribery
Hedge Fund Guy and the Terrible, Horrible, No Good Very Bad Statue
The Federal Gift Rules Assistant: What You Need to Know and Why
NGE On Demand: GRAT Trusts with Eric Mann
To Give or Not to Give: Considerations for Year-End Gifting
Lifting the Fog Over Lobbying Compliance - updated with impact of COVID-19 on NYS lobbying community
In this seventh installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the deductibility of individual charitable gifts under Code Section 170....more
A recent district court ruling broadened the interpretation of the statutory provisions governing exemptions from land appreciation tax and ruled that transfers of shares of a real estate association as a gift between...more
On June 11, 2025, FINRA proposed amendments to Rule 3220 (Influencing or Rewarding Employees of Others) (the “Gifts Rule”) that would raise the annual gift limit per recipient to $250 from $100, as well as codifying...more
Join Kelley Drye for a fast-paced, practical webinar, “Navigating the Maze of Influencer Marketing.” This 30-minute session will cover what companies need to know to stay compliant with evolving FTC guidance, class action...more
Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more
The Trump Administration stated last week that it will prioritize compliance and enforcement against colleges and universities with respect to the U.S. Department of Education (ED)'s foreign gift, contract and ownership...more
Dans un arrêt du 6 mars 2025, la Cour administrative d'appel de Bordeaux s'est prononcée sur la méthode mathématique d'évaluation de titres de SCI utilisée par l'administration, ainsi que sur la caractérisation d'une...more
The federal Lobbying Disclosure Act (LDA) requires entities that employ one or more in-house lobbyists to register with Congress. Both the employer and the in-house lobbyist are then responsible for filing periodic disclosure...more
Valentine’s Day is all about love, celebration, and making lasting memories. For many couples, it’s also the prime time for proposals. According to The New York Post, February is one of the most popular months for...more
In one of the first actions of his second term, President Trump rescinded the Biden ethics executive order for political appointees in the presidential administration. Unlike in 2017, President Trump has not yet issued his...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER ITALIAN LAW - I. INTRODUCTION - This brief guide has the goal to provide legal explanation on the main aspects of the real estate transactions in Italy. II. REAL...more
People often assume that if their estate isn’t taxable, they don’t need to have an estate plan. In 2024, a Massachusetts estate tax return must be filed if the value of the deceased person’s gross estate exceeds $2 million. A...more
Clients are often interested in gifting to their loved ones not only to benefit the recipient of the gift, but also to reduce the donor’s taxable estate for estate tax purposes. Every taxpayer can give a certain amount each...more
How was your Thanksgiving? I hope you celebrated the holiday in a pleasant setting with folks whose company you enjoyed, and with plenty of good food. I hope you participated in some interesting conversations or joined in...more
With the holiday season upon us, corporate gift policies should be reviewed with key personnel to maintain compliance with state and federal rules. For almost all New Jersey government officials and state employees, gifts are...more
With the holiday season officially upon us, the Dollars and Sense team wants to make sure you maximize your giving and gifting! For so many businesses, and business owners, this time of year also means employer festivities,...more
Holiday gifts are a common marketing tool used by many businesses; however, in healthcare, they can create compliance issues. Most healthcare providers have a gift policy that limits the type of gifts and other business...more
As we approach the holiday season, many employers consider giving employees a gift as a token of appreciation. What employers may not consider is whether those gifts create taxable income to employees....more
As a follow up to my previous blog post on the $70,000 engagement ring, the Supreme Judicial Court has now joined the majority of states by ruling in Johnson v. Settino that the engagement ring must be returned if the wedding...more
When creating trusts for estate-reduction purposes, nothing compares to the Intentionally Defective Grantor Trust. This type of trust is referred to by the acronym “IDGT.” Called by some as an I-D-G-T and others a word that...more
The question of when a lawsuit can be commenced in Ontario seems pretty straightforward – in general, a plaintiff has two years from the date when the basis for a claim is (or should have been) discovered. It sounds simple...more
Explore the intriguing world of cross-border philanthropy with Farella Braun + Martel through the lens of the Netflix movie "Holiday in the Wild." For this presentation we are delighted to invite accounting professionals to...more
The American housing market is grappling with escalating interest rates and limited inventory, pricing many Americans out of home ownership. Massachusetts’s senior Senator Elizabeth Warren seeks to address this issue in the...more
In a pair of rulings issued near the end of the last Term, Fischer v. United States and Snyder v. United States, the Supreme Court continued to cut back on the Justice Department’s interpretation and enforcement of criminal...more
In a case that has been closely watched by the charitable sector, on June 3, 2024, the U.S. Court of Appeals for the 11th Circuit issued a decision blocking a race-based grant program that provided funds and mentorship to...more