Reynolds T. Cafferata provides comments to the IRS on the guidance regarding donor advised funds proposed in Notice 2017-73. READ THE LETTER HERE >
Category Archives: Tax Laws
Proposed Section 457(f) Regulations
As part of the American Jobs Creation Act of 2004, a new Section 409A was added to the Internal Revenue Code. Section 409A generally provides that, unless certain requirements are met, amounts deferred under a nonqualified deferred compensation plan for all taxable years are currently includible in gross income to the extent not subject to a […]
Should the Alleged Political Activities of the Trump and Clinton Foundations Result in a Loss of Their Tax Exemption under Section 501(c)(3)?
Election year 2016 has something for everyone, including tax-exempt law practitioners. Along with the discussion of Russian hackers and pocket Constitutions have been charges against the Trump and Clinton Foundations involving whether either has violated the laws regarding their tax-exempt status. Many of the charges against both Foundations no doubt are politically motivated and have […]
Dusting Off the Old Charitable Remainder Trust
At Rodriguez, Horii, Choi & Cafferata LLP we have been drafting more charitable remainder trusts in the last year than had been the case for the past decade or so. Three things are driving client interest in a charitable remainder trust. First, as the economy continues to recover, clients have seen their assets appreciate significantly […]