Charitable Split Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two
Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
Nonprofit Quick Tip: State Filings in Kentucky and Tennessee
Nonprofit Basics: Designators, Members, Directors, Officers: The Who’s Who of Nonprofit Governance
Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship
NOWOTNY KNOWS SQUAT! Helping Financial Advisors Build a Clientele and Assets Under Management (AUM)!
NOWOTNY KNOWS SQUAT! Helping Financial Advisors Build a Clientele and Asset Under Management (AUM)!
A Hollywood Legend’s Final Act: A Lesson in Estate Planning - The world recently bid farewell to legendary actor Gene Hackman, who passed away on February 18, 2025, at the age of 95. Just six days earlier, his wife, Betsy...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I welcome back Dale Schroeder and Anneke Niemira from NewEdge Wealth to talk about charitable remainder trusts. Last...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland's guests are Dale Schroeder and Anneke Niemira at NewEdge Wealth, and our topic is charitable split-interest trusts. These come in...more
The recent death of legendary actor, Gene Hackman, age 95, and his wife Betsy Arakawa, age 65, has brought attention to the complexities surrounding their estate and illustrates the need for proper estate planning. At his...more
In Dao v. Trinh, a group of five individuals who contributed money for membership in a religious community sued the person who they alleged misapplied their money for the benefit of a different religious community. No....more
As counsel for many socially-conscious businesses, perhaps the most frequent early-stage question we field from entrepreneurs is whether they should organize their business as a traditional business entity (such as a...more
Section 415 of the Uniform Trust Code provides that even in the absence of ambiguity the court may reform the terms of a trust to conform the terms to the settlor’s intention if it is proved by clear and convincing evidence...more
Financial markets, political moods, and the world-at-large can take us on a roller coaster ride of ups and downs. But savvy investors (and their estate planning counsel) know that – in the end – neither the bears nor bulls...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more
Mayor Cherelle Parker marked her 100th day in office by unveiling her administration’s highly anticipated comprehensive plan to enhance public safety citywide, which includes measures to increase police presence across the...more
Trusts serve a variety of tax, asset protection and estate planning purposes for families, and over the years different types of trusts have evolved to best serve families’ planning needs and objectives. Each type of trust...more
When considering how to make a substantial gift to a charitable corporation, one should not rule out making it indirectly via assignment to an independent trustee. First, an independent trusteeship facilitates proper asset...more
Does a court-appointed GAL in a trust matter owe fiduciary duties to the parties to the trust relationship who have yet to come into existence, e.g., the settlor’s future great grandchildren (hereinafter the “non-existent...more
Effective as of January 1, 2024, the Corporate Transparency Act (“CTA”) requires most corporations, limited liability companies, and other registered entities to report Beneficial Ownership Information (“BOI”) to the U.S....more
The Corporate Transparency Act (the “CTA”) became effective on Jan. 1. The CTA’s goal is to reduce money laundering and other financial crimes by requiring the reporting of ownership and control information of businesses...more
The Corporate Transparency Act (CTA), a new federal financial reporting law that will take effect on Jan. 1, 2024, is a hot topic in the corporate world these days. However, nonprofits also need to be aware of the law, which...more
Recent Government actions suggest that third-party promoters and potentially hundreds of taxpayers may be entering into abusive trust arrangements aimed at unlawfully eliminating or deferring federal income taxes....more
The California Supreme Court sets new precedent that unlike for-profit corporations, a former non-profit director may maintain a derivative lawsuit. The decision increases the likelihood that decisions of boards of...more
For a business owner considering the sale of their business, there are two competing goals: maximizing the proceeds from the sale and minimizing the estate and gift taxes that will be due on the owner’s enhanced estate....more
Faulty Framework? The question posed above is not intended to be rhetorical. Rather, it is one that the owners of a closely held business should consider thoroughly before transferring or committing any business assets to...more
On July 13, 2023, the New Hampshire Supreme Court (the Supreme Court) unanimously affirmed the denial of a third-party motion to intervene in proceedings brought under the Uniform Prudent Management of Institutional Funds Act...more
Family offices routinely create, manage, and invest in multiple entities, including corporations, limited liability companies, and partnerships. For entities formed or operating in the United States, there has never been a...more
On 3/31/23, the IRS continued the release of its 2023 annual “Dirty Dozen” List – this time geared towards high income filers by presenting abusive arrangements that involve Charitable Remainder Annuity Trusts and Monetized...more
In the midst of tax season, the IRS released Rev. Proc. 2023-12 establishing new procedures for nonprofit and tax-exempt entities making miscellaneous determination requests. As with recent procedural changes to Forms 1023,...more
As part of an ongoing effort to modernize its operations and reduce administrative burdens, the Internal Revenue Service (IRS) has revised and updated the Form 8940 for tax-exempt organizations, charities, and nonexempt...more