Philanthropy

Clients can now make significant charitable gifts using newly available funds from lower transfer taxes and higher exemption amounts

Effective giving requires vision, engagement and perseverance

When donating a conservation easement, be prepared to properly substantiate its value

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In a recent private letter ruling, the IRS addressed whether the judicial reformation of a net income makeup charitable remainder unitrust was in conformance with final Treasury regulations published after the creation of the trust

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Its popularity seems to be correlated with the tax rate on capital gains

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IRS focuses on the UBTI, excess business holdings and jeopardizing investment rules

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