News & Analysis as of

Asset Management Gifts

Partridge Snow & Hahn LLP

Massachusetts and Rhode Island Charities: Unlocking Restricted Funds

For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is in the normal course of business. While these restricted funds are quite common, their usefulness can occasionally become...more

Dickinson Wright

Trezzi v. Trezzi: Can You Gift Assets You Do Not Own?

Dickinson Wright on

The Ontario Court of Appeal recently upheld a gift made to beneficiaries under a will, despite the assets being owned by a corporation, and not the deceased himself. This is an important decision that will affect estate...more

Goodwin

SEC Adopts Rule Providing New Regulatory Framework For Fund-Of-Funds

Goodwin on

In the News. The Securities and Exchange Commission (SEC) announced that it adopted Rule 12d1-4 under the Investment Company Act of 1940 (the 1940 Act), providing a new regulatory framework for fund-of-funds and final...more

Farella Braun + Martel LLP

Estate Tax Planning for Large Company Stock Holdings: Four Tips for Using Record-High Lifetime Exemptions

- Annual inflation-indexing continues to increase the historically high lifetime exemption amount for gift, estate, and generation-skipping transfer taxes. Those of considerable wealth who have not yet made gifts, such as...more

Chambliss, Bahner & Stophel, P.C.

Accounting for Gifts and Loans to Children in Your Estate Plan

No parents want their children to fight among themselves after they are gone. Sadly, conflicts often arise, especially when a parent has gifted or loaned money to one child and not others. However, a few key words in your...more

Downey Brand LLP

Put It on My Tab – When Is a Lifetime Gift in California an Advancement Against Inheritance?

Downey Brand LLP on

A primary purpose of estate planning is to determine what a child will inherit (if anything) upon a parent’s death. But what about a gift given during the parent’s life? Is it an advance on the child’s inheritance, like...more

Downey Brand LLP

Marvin Claims Between Unmarried Partners Will Abound in Post-Marriage California – A Conversation with Jeffrey Makoff

Downey Brand LLP on

On November 20, 2019, California attorney Jeffrey T. Makoff presented to the Sacramento Estate Planning Council on the topic: “Welcome to the Post-Marriage World: How to Plan for a Generation That Says ‘I Don’t.’” Jeff...more

7 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide