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Two VEBA Terminations
Monday, March 10, 2014
In two unrelated rulings, PLRs 201410037 and 201410038, the Service approved the planned termination of a voluntary employees' beneficiary association ("VEBA"), exempt under Section 501(c)(9).
PLR 201410036 - Scholarship Exception Ruling
Monday, March 10, 2014
In PLR 201410036, the Service ruled a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.
Consolidated Estate and Tax Planning Update
Monday, March 10, 2014
At times, IRS issues rulings that are important to some charitable planners who also work in the estate planning and related tax planning fields. For those individuals, we include in this current event a listing that consolidates several rulings of potential interest. More information about these consolidated rulings, including the text, summary, extended summary, and commentary (as the case may be), is available for review through the links.
PLR 201410013 - Another Late Portability Election
Monday, March 10, 2014
In PLR 201410013, the Service allowed an executrix belatedly to allocate the DSUEA to a surviving spouse.
Ten PLRs Mostly Favorable to Nongrantor Trust Strategy
Monday, March 10, 2014
In ten related rulings, PLRs 201410001 through 201410010, the Service confirmed that the intended income and transfer tax consequences of an irrevocable trust strategy would, for the most part, be achieved.