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
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
Gifting is a critical element of estate planning for high net worth individuals. Ulmer Trust and Estate attorneys Kim Stein, Abbie Pappas, and Erica Carducci will discuss gifting methods, including gifts utilizing the annual...more
For over 15 years, I have represented tax-exempt charitable entities—mega, large, medium, small, and everything in between. Through that experience, I have seen the best of times and the worst of times (and everything in...more
Tax Litigation: The Week of July 11th, 2022, through July 15th, 2022 Whistleblower 972-17W v. Comm’r, 159 T.C. No. 1 | July 13, 2022 | Toro, J. | Dkt. No. 972-17W Ziroli v. Comm’r, T.C. Memo. 2022-75 | July 14, 2022 | Nega,...more
...The federal tax laws are certainly about to change. With the need to raise revenue as a top priority for the Biden Administration, everyone is expecting dramatic changes to the Internal Revenue Code. Tax legislation is...more
During these trying times, especially with stay-at-home orders still in effect in most states, it is difficult not to over-focus on the uncertainty that lies ahead. Hopefully, we can find healthy distractions to refocus our...more
March Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The March § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more