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Charitable Gifts: Ethical Concerns For all ProfessionsCharitable Gifts: Ethical Concerns For all Professions

Avoiding sanctions, malpractice claims, IRS’ costly penalties, the slammer.

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Conrad Teitell, Heather J. Rhoadesand 1 more

April 16, 2024

23 Min Read
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“Conrad, have you ever faced an ethics problem?” Hon. Nora S. Anderson, Surrogate, New York County Surrogate’s Court, asked Conrad that question at the end of a 3-hour trusts and estates program.

Conrad was one of the panelists along with James Sheehan, Chief Charities Bureau Office of New York.1 He answered with this true story: 

Conrad and his wife had dinner with Serle and his wife. They both knew Serle’s wife, but this was their first time meeting Serle. Serle had recently celebrated his 50th birthday. He told them he hadn’t been bar mitzvahed when he was 13. But, he was joyful that he was finally bar mitzvahed on his 50th birthday. Serle called Conrad about 10 days after the dinner and said he was considering changing law firms. He wo...

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About the Authors

Conrad Teitell

President, Taxwise Giving

Conrad Teitell, A.B., LL.B., LL.M., 98.6. Chairman, National Charitable Planning Group, Cummings & Lockwood, Stamford Conn. For information about Conrad Teitell's publications and lectures visit taxwisegiving.com.

Heather J. Rhoades

 

Heather J. Rhoades practices in the areas of estate planning, estate settlement, trust administration and charitable planning.  She is resident in the West Hartford office where she is a Principal in the Private Clients Group.  She is a member of the firm’s charitable planning group.

Heather received her B.A. from the University of Connecticut and her J.D. from the University of Connecticut School of Law.  She now serves as a mentor for UCONN law students in their first year.

Heather is admitted to practice in Connecticut and is a member of the American, Connecticut and Hartford County Bar Associations.  She is also a member of the Executive Committee of the Estates and Probate Section of the Connecticut Bar Association and is co-chair of the continuing legal education subcommittee of this Section.  Heather is a member of the Hartford Foundation for Public Giving Professional Advisory Committee and the UCONN Foundation Planned Giving Professional Advisory Council.  In addition, Heather is a Director of the Estate and Business Planning Council of Hartford and chair of the seminar committee of the Council.

Heather is a frequent speaker on estate and tax planning issues and has authored a number of articles focusing on various estate planning subjects.

Brianna L. Marquis

Associate, Cummings & Lockwood

Brianna L. Marquis is an associate in Cummings & Lockwood's Private Clients Group and is based in the West Hartford office.