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Donor Advised Funds: Useful New Tools for Charities and Donors

USA - August 14 2018 Donor advised funds (DAFs) are among the most-discussed vehicles in the charity world today. Proponents see DAFs as useful alternatives to private...

Scott W. Masselli, Jean Gordon Carter, Douglas W. Charnas, J. William Gray Jr., Adam M. Damerow, Michele A. W. McKinnon, Kelly L. Hellmuth, Bradley A. Ridlehoover.

Recent Cases of Interest to Fiduciaries - July 2018

USA - July 24 2018 Decedent’s executor had a fiduciary obligation to the surviving spouse to file an estate tax return to elect portability of the deceased spousal...

Andrea C. Chomakos, Jean Gordon Carter, Kevin G. Bender, Abbey L. Farnsworth, Ronald D. Aucutt, Adam M. Damerow, Charles D. Fox IV, Michael H. Barker, Benjamin S. Candland.

Charitable Giving After Tax Reform

USA - May 30 2018 Public Law No. 115-97, enacted Dec. 22, 2017, and informally known as the 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”), contains several provisions...

Scott W. Masselli, Jean Gordon Carter, Douglas W. Charnas, Harold Hancock, J. William Gray Jr., Michele A. W. McKinnon, Kelly L. Hellmuth.

Recent Cases of Interest to Fiduciaries - January 2018

USA - January 2 2018 Conflicting evidence regarding oral instructions given at the time of a conveyance created uncertainty as to whether the conveyance resulted in a...

Andrea C. Chomakos, Jean Gordon Carter, Kevin G. Bender, Abbey L. Farnsworth, Ronald D. Aucutt, Adam M. Damerow, Charles D. Fox IV, Michael H. Barker, Benjamin S. Candland.

Tax Reform: Modifications to the Conference Committee’s Bill

USA - December 20 2017 On Dec. 19, the Senate parliamentarian ruled that three provisions in the Tax Cuts and Jobs Act violated Senate procedure. These provisions, which...

Scott W. Masselli, Jean Gordon Carter, Douglas W. Charnas, Harold Hancock, J. William Gray Jr., Michele A. W. McKinnon, Kelly L. Hellmuth.