Tax Law

Recent Posts

Options For Clients Who Offer Retirement Benefits For Domestic Employees, From Morrison & Foerster
Posted on 2 Mar 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP We have previously discussed in this space the possible tax traps related to clients' gifts and bequests to their employees. This article continues in that vein to provide some practical... Read More

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP
Posted on 5 Jun 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"... Read More

Taxation of Charitable Remainder Trust Beneficiaries on Sale of Trust Interests
Posted on 7 Dec 2015 by Diane L. Mutolo

A charitable remainder annuity trust is required to pay out a fixed dollar amount to the income beneficiary or beneficiaries. A charitable remainder unitrust must in general pay out to the income beneficiary or beneficiaries a fixed percentage of the... Read More

Doing the Math: Interest Rate Trends and Common Estate Planning Techniques, from Morrison & Foerster LLP
Posted on 5 Jun 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP The interest rate used to determine actuarial valuations of certain retained or remainder interests for purposes of federal gift and estate tax, commonly referred to as the "7520 rate"... Read More

When California's Tax Conformity Act of 2010 Does Not Conform: California Does Not Follow the Federal Fix for CRTs with UBTI
Posted on 31 Aug 2010 by Danielle T. Zaragoza

California recently passed a bill to conform its tax law with the federal income tax law, but specifically did not accept the Federal fix for unrelated business taxable income (UBTI) of charitable remainder trusts (CRTs). Therefore, if a CRT in California... Read More

Options For Clients Who Offer Retirement Benefits For Domestic Employees, From Morrison & Foerster
Posted on 2 Mar 2012 by Morrison and Foerster LLP

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP We have previously discussed in this space the possible tax traps related to clients' gifts and bequests to their employees. This article continues in that vein to provide some practical... Read More