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CharitablePlanning.com is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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Consolidated Estate and Tax Planning Update

Monday, April 21, 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 to consolidate 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 201416006 - Same Property May be "Parked" for Multiple Potential Like-Kind Exchanges

Monday, April 21, 2014

In PLR 201416006, the Service ruled a corporation could "park" a potential replacement property with an accommodation party in anticipation of closing a like-kind exchange, even though it was anticipated the property might instead by acquired by either of two affiliated corporations.

CCA 201416007 - No Marital Deduction for Unenforceable Portion of Elective Share

Monday, April 21, 2014

In CCA 201416007, a lawyer in the Chief Counsel's office determined an estate tax marital deduction would not be allowable for the portion of the surviving spouse's elective share that would have been satisfied from assets of a foreign trust. These funds were not, in fact, recoverable.

PLR 201416001 - Modification of "Grandfathered" GST Exempt Trust

Monday, April 21, 2014

In PLR 201416001, the Service ruled favorably on the proposed judicial modification of a pre-1985 multi-generational testamentary trust.

Judicial Watch FOIA Suit Yields Hundreds of Lerner e-Mails

Friday, April 18, 2014

IRS finally released hundreds of documents in connection with the (c)(4) controversy, as a result of a Freedom of Information Act lawsuit brought by Judicial Watch. Some emails within this group were between former EO Director Lois Lerner, other IRS officials, and the Department of Justice, discussing the possible prosecution of 501(c)(4) organizations, who had falsely stated on their applications that their political activity would be minimal.

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