Conrad Teitell

Bob Dylan
A Noble Use for the Nobel Prize
Before Bob Dylan accepts his Nobel prize for literature, keep in mind that the IRC states that all income from whatever source derived is includible in gross income, unless specifically excluded.
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Charitable Remainder Annuity Trusts: Important Development
For CRATS created on or after Aug. 8, 2016, the IRS came out with a new alternative to the 5 percent probability of exhaustion test—the early termination qualified contingency provision.
Jaap Van Zweden
Earmarked Gifts
Did the donor intend to benefit a specific individual or the charitable organization?
House Republican Tax Reform Policy Agenda
Here are the proposals in the Blueprint that directly affect charities and their donors.
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CRUTS And CRATS—10 Percent Minimum Remainder Interest
Historically low Internal Revenue Code Section 7520 rates can be dangerous to your client’s wealth.
House Bill to Authorize Charitable Life-Income IRA Rollovers
A life-income charitable individual retirement account rollover bill (HR5171) (The Legacy IRA Act) has just been introduced this morning.
Charitable Gift of Tax Savings
Find a way to show that the tax savings generated by the charitable deduction enables a generous donor to give more than initially thought possible.
Charitable Deduction Laws Now Permanent
Let's review the charitable provisions that expired in 2014 and are extended permanently (retroactive to 2015).
Early Termination of Some Charitable Remainder Trusts 1
A brand-new law appears on its face to be favorable to taxpayers.
Legal Underpinnings for Formulating (And Defending) Estate Plans 
Conrad Teitell, Daniel G. Johnson and Katherine A. McAllister explain why practitioners need a strong understanding of the weight to be given to the various authorities on which they rely
Substantiating Charitable Gifts
Now’s a good time to tell your clients how to substantiate their charitable gifts on their 2015 federal income tax returns.
Charitable Remainder Trust Pitfalls 
Conrad Teitell, Heather J. Rhoades and Daniel P. Fitzgerald provide an overview of some of the downfalls of making significant charitable gifts the wrong way
Patching Up Mucked Up CRTs 
Conrad Teitell, Patricia R. Beauregard and Stefania L. Bartlett provide charitable reminder trust drafting tips and advice on how to potentially correct a mistake
Corporate Inversions
Conrad Teitell discusses the tax implications of corporate inversion.
Termination of Charitable Remainder Trusts 
Conrad Teitell, Heather J. Rhoades & Margaret E. St. John offer some advice gleaned from the Gambler himself, Kenny Rogers
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