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Family Business Interests, Charitable Remainder Trusts and Life Insurance: Q & A with Capital Strategies Group
  • Bradley Arant Boult Cummings LLP
  • USA
  • August 10 2017

Bradley’s Family Owned Business team asked our friends at Capital Strategies Group, Inc. to share a case illustrating how high-net-worth families


Charitable Gifts of Real Property
  • Benesch Friedlander Coplan & Aronoff LLP
  • USA
  • May 4 2017

By its nature, a transaction involving the gifting of real property to a charitable organization is highly technical. It requires the expertise and


Charitable Trusts and the Cy Pres Doctrine: An Overview
  • Holland & Hart LLP
  • USA
  • January 30 2017

Charitable trusts are both valuable estate planning tools and excellent philanthropic devices. For instance, certain charitable trusts provide


Charitable Giving Before Tax Law Changes Under the New Administration
  • Goulston & Storrs PC
  • USA
  • November 21 2016

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the


IRS Provides Sample Language for “Qualified Contingency” to Meet “Probability of Exhaustion Test”
  • Bryan Cave LLP
  • USA
  • September 19 2016

One of the many requirements that a trust must meet in order for it to qualify as a Charitable Remainder Annuity Trust (“CRAT”) is the “Probability


“Tax Management Estates, Gifts and Trusts Journal”
  • Quarles & Brady LLP
  • USA
  • May 11 2017

Estate planning advisors need to be cognizant of potential tax reform legislation and related regulatory trends in the charitable sector when advising


“Conversions of Private Foundations to Donor Advised Funds”
  • Quarles & Brady LLP
  • USA
  • May 1 2017

For many years, donors have utilized private grant making foundations for charitable giving. Organized as either trusts or corporations, such entities


Diving Into Family Philanthropy (Segment II): What giving vehicle is right for your family?
  • Bradley Arant Boult Cummings LLP
  • USA
  • May 18 2017

We recommend waiting to choose a giving vehicle (or vehicles) until you have a clear sense of your family’s philanthropic objectives. Once identified


New SEC rule affects charitable organizations as clients of family offices
  • Quarles & Brady LLP
  • USA
  • August 22 2011

Many wealthy families have established family offices that provide various services to family members


Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity