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Donors’ Charitable Pledges

The Ins and Outs
October 2021 Issue

Conrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estates Magazine entitled "Donors' Charitable Pledges" which was published in the October 2021 Issue.


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Contracts to Make a Will

They can be used for estate plans and charitable giving.
September Issue

Conrad 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.


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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, 2021

Brianna 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.


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Pandemic-Related Issues in Commercial Leases

April 22, 2021

In 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.

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Philanthropic Tax Planning for Family Members and Charities

Strategies for Fat and Skinny Cat Clients

Trusts & Estates Magazine
By Conrad Teitell, Stefania L. Bartlett, and Cara Howe Santoro

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Charitable Tax Planning in an Uncertain Coronavirus and Tax World

Walking-around Knowledge on the Basics and the New Stuff

Trusts & Estates Magazine
By Conrad Teitell, Stefania L. Bartlett, and Cara Howe Santoro

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Timing is Everything When It Comes to Self-Dealing Rules

Private letter ruling should provide comfort to fiduciaries interacting with private foundations
June 2, 2020

Stefania 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.


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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.


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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.


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Which High-End Neighborhoods in the New York Tri-State Area Have the Lowest Property Taxes?

January 8, 2020

Kathleen 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?”

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No Thank You: Tax, Legal and Practical Consequences of Charitable Gifts Returned to Donors

December 31, 2019

Conrad 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.


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How to Handle Gifts from 'Tainted' Donors

October 7, 2019

It’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
By Brianna L. Marquis, Stefania L. Bartlett, and Cara Howe Santoro

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