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The Legacy IRA: The Charitable IRA Rollover Part II

May 9, 2016

Retirees searching for income who also want to give to charity are drawn to charitable remainder trusts and charitable gift annuities. You get lifetime payouts, and the charity gets its share when you die. 


Forbes Magazine Website

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New Federal Bill Authorizes Charitable Life-Income IRA Rollovers

May 6, 2016

A life-income charitable individual retirement account rollover bill (HR5171) (The Legacy IRA Act) has just been introduced this morning by House Ways and Means Committee members. 


Trusts & Estates Magazine Website
By Conrad Teitell

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IRS Rules on Tax Consequences Associated with Early Termination of a Generation-Skipping Taxable Marital Trust

April 25, 2016

A surviving spouse was the beneficiary of two marital trusts established under her late husband’s revocable trust agreement.


Trusts & Estates Magazine Website
By Andrew M. Nerney and Andrew Brett Seiken

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Improper Payments by Private Foundations

As Donald Trump learned the hard way, the consequences can be costly
March 29, 2016

A private foundation, it’s been said, is a large body of money surrounded by those who want some. But, to whom may a private foundation make contributions?


Trusts & Estates Magazine Website
By Patricia R. Beauregard

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Legal Underpinnings for Formulating (And Defending) Estate Plans

December 21, 2015

Finding your way through the tax law maze of authorities.  A U.S. Supreme Court Justice’s comment on an important criminal law rule is instructive.


Trusts & Estates Magazine
By Conrad Teitell, Daniel G. Johnson, and Katherine A. McAllister

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Defining Real Success

January-March 2016

How do you define success? For many companies, success is determined solely by monetary return, but for some progressive organizations, helping others is a critical factor when gauging the organization’s success.


Beyond The Gates Magazine

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Hedge Fund Managers Must Exercise Restraint in Deploying Indemnification Provisions

November 19, 2015

Indemnification provisions are the forbidden fruit in every hedge fund partnership agreement.


The Hedge Fund Law Report, Volume 8, Number 45
By David T. Martin

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Charitable Remainder Trust Pitfalls

October 2015

Doing a charitable remainder trust (CRT) the right way enables your clients to make significant charitable gifts, provide life income for themselves (and others) and save taxes. 


Trusts & Estates Magazine
By Conrad Teitell, Heather J. Rhoades, and Daniel P. Fitzgerald

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Patching Up Mucked Up CRTs

Guidelines for doing it right; how defective trusts can be reformed to quality
August 2015

Why are some charitable remainder trusts (CRTs) mucked up?


Trusts & Estates Magazine
By Conrad Teitell, Patricia R. Beauregard, and Stefania L. Bartlett

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Termination of Charitable Remainder Trusts

"You've got to know when to hold 'em, know went to fold 'em."
October 2014

Kenny Rogers could well have been singing about charitable remainder trusts (CRTs).


Trusts & Estates Magazine
By Conrad Teitell and Heather J. Rhoades

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