Articles
Contracts to Make a Will
They can be used for estate plans and charitable giving.
September IssueConrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estates Magazine entitled "Contracts to Make a Will" which was published in the September 2021 Issue.
Trusts & Estates Magazine
New Tax Bill Targets Pass-Through Entities to Help Small Businesses
A push to expand eligibility, simplify calculations and include a phaseout for the pass-through deduction.
August 3, 2021Brianna L. Marquis wrote an article for WealthManagement.com entitled "New Tax Bill Targets Pass-Through Entities to Help Small Businesses" which was published on August 3, 2021.
WealthManagement.com
Pandemic-Related Issues in Commercial Leases
April 22, 2021In the year or so since COVID-19 has disrupted every industry, there have been several recurring issues in commercial real estate leases worthy of discussion. In this brief alert we delve into a few of them in the hopes of better educating and arming our clients against certain common issues.
Philanthropic Tax Planning for Family Members and Charities
Strategies for Fat and Skinny Cat Clients
Trusts & Estates Magazine
Charitable Tax Planning in an Uncertain Coronavirus and Tax World
Walking-around Knowledge on the Basics and the New Stuff
Trusts & Estates Magazine
Timing is Everything When It Comes to Self-Dealing Rules
Private letter ruling should provide comfort to fiduciaries interacting with private foundations
June 2, 2020Stefania L. Bartlett and Cara Howe Santoro wrote an article for WealthManagement.com entitled "Timing is Everything When It Comes to Self-Dealing Rules" which was published on June 3, 2020.
WealthManagement.com
Quid Pro Quo and Fundraising Events
Conrad Teitell, Rachel B.G. Sherman and Katherine C. Gent wrote an article for Trusts and Estate Magazine entitled "Quid Pro Quo and Fundraising Events" which was published in the June 2020 Issue.
Trusts & Estates Magazine
Quid Pro Quo isn't Just a Political Issue
Conrad Teitell, Rachel B.G. Sherman and Katherine C. Gent wrote an article for Trusts and Estate Magazine entitled "Quid Pro Quo isn't Just a Political Issue" which was published in the May 2020 Issue.
Trusts & Estates Magazine
Which High-End Neighborhoods in the New York Tri-State Area Have the Lowest Property Taxes?
January 8, 2020Kathleen M. Merrigan, a Residential Real Estate Principal in Cummings & Lockwood's Greenwich office, was quoted in an article by V. L. Hendrickson published in Mansion Global on January 9, 2010 entitled “Which High-End Neighborhoods in the New York Tri-State Area Have the Lowest Property Taxes?”
No Thank You: Tax, Legal and Practical Consequences of Charitable Gifts Returned to Donors
December 31, 2019Conrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estates Magazine entitled "No Thank You: Tax, Legal and Practical Consequences of Charitable Gifts Returned to Donors" which was published in the January 2020 Issue.
Trusts & Estates Magazine
How to Handle Gifts from 'Tainted' Donors
October 7, 2019It’s increasingly easier to find information about almost anyone on the internet. Individuals in the public eye, including celebrities and the ultra-wealthy, know that whether the information is positive or negative, it’s probably out there somewhere.
Trusts and Estates Magazine Website
What is a Grantor Trust and How Are Grantor Trusts Used in Estate Planning?
September 9, 2019Estate planners and accountants often use the phrase “Grantor Trust.” The term Grantor Trust is a term of art used to describe the tax treatment of certain trusts under the income tax code.