Jonathan Tidd


Jonathan G. Tidd  is an attorney whose practice is limited to advising charitable organizations on gift planning issues.  He has been admitted by exam to the Connecticut, Illinois, Indiana, and New York Bars.  His clients include a wide range of educational, health care, arts, human rights and social service organizations.  His articles on charitable gift planning have appeared in THE JOURNAL OF TAXATION; ESTATE PLANNING; and other professional journals.  His office is in West Simsbury, Connecticut.

Impact of Low Interest Rates on Charitable Gift Planning 
Jonathan G. Tidd breaks down basic compound interest theory and explains some tax law wrinkles.
IRS Offers an Alternative to the Portability-of-Exhaustion Test for CRATs
Revenue Procedure 2016-42 helps solve a common problem with charitable remainder annuity trusts.
Charitable Gifts of Limited Partnership And Limited Liability Company Interests 
Jonathan G. Tidd provides a comprehensive two-level analysis of the tax consequences of gift interests in an LP or LLC that’s elected to be taxed as a partnership
IRS Issues Final Regs on Sale of CRT Interests
To understand the new regulations, it's necessary to understand the tax shelter scheme at which they’re aimed.
Crafting Charitable Pledges 
Jonathan G. Tidd discusses the implications of a recent PLR
The Qualified Appraisal Rules 
Jonathan G. Tidd lays out the finer points of the qualified appraisal rules
Charitable Gift Planning With Life Insurance
Jonathan Tidd presents various ways life insurance is used in charitable giving
Charitable Giving at Death 
The federal estate tax is, in a sense, voluntary, because the estate tax charitable deduction allowed under Internal Revenue Code Section 2055(a) can
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