Articles
Timing is Everything When It Comes to Self-Dealing Rules
Private letter ruling should provide comfort to fiduciaries interacting with private foundations
June 3, 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 9, 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
January 1, 2020Conrad Teitell, Heather J. Rhoades and Brianna L Marquis wrote an article for Trusts and Estate 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 8, 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 10, 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.
Creating and Operating Charitable Entities
September 2019Should a client create a private foundation (PF) or donor-advised fund (DAF) - or contribute directly to a public charity? The answer: it depends on the facts of each client’s situation.
Trusts & Estates Magazine
Greenwich Magazine - 203 Ways to Live the Good Life in Fairfield County
July 2019 IssueNo. 193 - Thank goodness you've drafted your Will, so now you don't have anything to worry about. Actually, maybe you do. Contrary to popular belief, your Will does not control what happens to everything you own upon your death.
Greenwich Magazine
Major Changes in CT Trust Law Offer Expanded Protections, Possible Windfall for State
July 6, 2019Sweeping changes to Connecticut’s trust laws are set to take effect on January 1, 2020, bringing the state into alignment with several others and potentially creating a windfall of millions of dollars for Connecticut’s coffers.
Fairfield Couny Business Journal - Daily Voice Plus Section
How Much Will the Mansion Tax in Connecticut Increase Fees on Sales?
July 4, 2019The law, which has existed for some time, has increased rates on the most expensive homes. Kathleen M. Merrigan, a Residential Real Estate Principal in the Greenwich office, was quoted in an article by V.L. Hendrickson published in Mansion Global on July 4, 2019.
Connecticut Adopts Omnibus Trust Code
June 27, 2019Kelley Galica Peck, a Principal in the West Hartford office, wrote an article for Steve Leimberg’s Estate Planning Newsletter entitled “Connecticut Adopts Omnibus Trust Code.”