A charitable gift is considered made on the “date of delivery.” Establishing that date is important. It determines: (1) the tax year in which the gift is deductible; (2) the value of the gift for assets that fluctuate in value ...
The aggregation rule will only apply to distributions from different IRAs if each of the distributions occurs after 2014
Regular readers of this column will notice something different—there’s no Deloitte disclaimer at the end. I’ve retired from Deloitte effective the end of November. I’m not leaving the profession, though: Stay tuned for the...
Assisting high-net-worth clients with tax-efficient wealth transfer
Overcoming unwarranted fears of the Shark (Fin CLAT)
What happens when a stockholder with earnings and profits wants to sell his stock?
Insights and best practices for individual trustees
Can marriage make a difference in wealth?
