Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary
Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs
The Line Between Gift Giving and Bribery
Hedge Fund Guy and the Terrible, Horrible, No Good Very Bad Statue
The Federal Gift Rules Assistant: What You Need to Know and Why
NGE On Demand: GRAT Trusts with Eric Mann
To Give or Not to Give: Considerations for Year-End Gifting
Lifting the Fog Over Lobbying Compliance - updated with impact of COVID-19 on NYS lobbying community
Dans un arrêt du 6 mars 2025, la Cour administrative d'appel de Bordeaux s'est prononcée sur la méthode mathématique d'évaluation de titres de SCI utilisée par l'administration, ainsi que sur la caractérisation d'une...more
The federal Lobbying Disclosure Act (LDA) requires entities that employ one or more in-house lobbyists to register with Congress. Both the employer and the in-house lobbyist are then responsible for filing periodic disclosure...more
Valentine’s Day is all about love, celebration, and making lasting memories. For many couples, it’s also the prime time for proposals. According to The New York Post, February is one of the most popular months for...more
In one of the first actions of his second term, President Trump rescinded the Biden ethics executive order for political appointees in the presidential administration. Unlike in 2017, President Trump has not yet issued his...more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER ITALIAN LAW - I. INTRODUCTION - This brief guide has the goal to provide legal explanation on the main aspects of the real estate transactions in Italy. II. REAL...more
People often assume that if their estate isn’t taxable, they don’t need to have an estate plan. In 2024, a Massachusetts estate tax return must be filed if the value of the deceased person’s gross estate exceeds $2 million. A...more
Clients are often interested in gifting to their loved ones not only to benefit the recipient of the gift, but also to reduce the donor’s taxable estate for estate tax purposes. Every taxpayer can give a certain amount each...more
How was your Thanksgiving? I hope you celebrated the holiday in a pleasant setting with folks whose company you enjoyed, and with plenty of good food. I hope you participated in some interesting conversations or joined in...more
With the holiday season upon us, corporate gift policies should be reviewed with key personnel to maintain compliance with state and federal rules. For almost all New Jersey government officials and state employees, gifts are...more
If you’re like most people, an important goal of estate planning is to provide financial assistance to your children or other loved ones, ideally at the lowest possible tax cost. There are many strategies for achieving this...more
With the holiday season officially upon us, the Dollars and Sense team wants to make sure you maximize your giving and gifting! For so many businesses, and business owners, this time of year also means employer festivities,...more
Holiday gifts are a common marketing tool used by many businesses; however, in healthcare, they can create compliance issues. Most healthcare providers have a gift policy that limits the type of gifts and other business...more
As we approach the holiday season, many employers consider giving employees a gift as a token of appreciation. What employers may not consider is whether those gifts create taxable income to employees....more
As a follow up to my previous blog post on the $70,000 engagement ring, the Supreme Judicial Court has now joined the majority of states by ruling in Johnson v. Settino that the engagement ring must be returned if the wedding...more
When creating trusts for estate-reduction purposes, nothing compares to the Intentionally Defective Grantor Trust. This type of trust is referred to by the acronym “IDGT.” Called by some as an I-D-G-T and others a word that...more
The question of when a lawsuit can be commenced in Ontario seems pretty straightforward – in general, a plaintiff has two years from the date when the basis for a claim is (or should have been) discovered. It sounds simple...more
Explore the intriguing world of cross-border philanthropy with Farella Braun + Martel through the lens of the Netflix movie "Holiday in the Wild." For this presentation we are delighted to invite accounting professionals to...more
The American housing market is grappling with escalating interest rates and limited inventory, pricing many Americans out of home ownership. Massachusetts’s senior Senator Elizabeth Warren seeks to address this issue in the...more
In a pair of rulings issued near the end of the last Term, Fischer v. United States and Snyder v. United States, the Supreme Court continued to cut back on the Justice Department’s interpretation and enforcement of criminal...more
In a case that has been closely watched by the charitable sector, on June 3, 2024, the U.S. Court of Appeals for the 11th Circuit issued a decision blocking a race-based grant program that provided funds and mentorship to...more
The U.S. Senate Select Committee on Ethics has issued a “Dear Colleague” Letter, and the U.S. House Committee on Ethics has issued a Pink Sheet advisory, reminding Members and staff of the rules applicable to attending events...more
On May 8, the IRS published proposed regulations that provide guidance regarding the information reporting of transactions with foreign trusts, the receipt of large foreign gifts and loans from, and uses of property of...more
Political-law risk is always present, but it becomes particularly acute in even-numbered election years such as 2024. Below, however, we outline five easy steps you and your organization - whether it is a corporation,...more
Cryptocurrency has revolutionized the financial markets but also created tax traps for the unwary investor. Building on proposed regulations issued last year, the IRS recently increased its oversight of cryptocurrency...more
As summer draws near, the tempo of the planning and fundraising for the DNC and RNC national party presidential nominating conventions is increasing. After the challenges and disruptions of the COVID-19 pandemic in 2020, both...more