Tax Law

Recent Posts

Funding the Family Foundation: Qualified Appreciated Stock
Posted on 4 Feb 2013 by Morrison and Foerster LLP

by Joy S. MacIntyre , Morrison & Foerster LLP In an earlier post we described some of the tax benefits - and challenges - associated with donating corporate securities to a family foundation or other private foundation. On the right facts, the donor... Read More

Sutherland Legal Alert: IRS Releases Advance Draft of Proposed Regulations on Governmental Plans
Posted on 11 Nov 2011 by Sutherland Asbill & Brennan LLP

LEGAL ALERT By Carol Weiser The Internal Revenue Service (IRS) has issued an advance notice of proposed rulemaking to release rules being considered for determining governmental plan status for qualified retirement plans under Internal Revenue Code... Read More

Penalties on Exempt Entities & Managers for Prohibited Tax Shelters
Posted on 2 Feb 2012 by LexisNexis Tax Law Center Staff

By Andrew W. Singer, Esq.* In addition to imposing disclosure obligations on participants in and material advisors to reportable transactions and penalties for violation of those obligations, the Code also imposes penalties in the form of excise taxes... Read More