CharitablePlanning.com

Close
Select a date
Please wait ...
Close

What is CharitablePlanning.com?

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.

Subscribe Now
7-day trial
Learn More

Recent Commentary RSS Feed

Revocations and Rejections

Tuesday, August 26, 2014

Among this week's release of private letter rulings were two rejection letters, PLRs 201434022 and 201434023.

Five PLRs Allow Late QSST and ESBT Elections

Monday, August 25, 2014

In five identical rulings, PLRs 201434010 through 201434014, the Service granted inadvertent termination relief to an S corporation where timely QSST and ESBT elections were not made following the death of a shareholder.

Two PLRs Approve Modification of Grandfathered GST Exempt Trusts

Monday, August 25, 2014

In PLRs 201434004 and 201434005, the Service ruled favorably on the proposed nonjudicial modification of four irrevocable inter-vivos multi-generational trusts.

Two PLRs Allow Late Allocation of GST Exemption

Monday, August 25, 2014

In two identical rulings, PLRs 201434019 and 201434020, the Service allowed a husband and wife, both since deceased, belatedly to allocate GST exemption to a joint transfer to an irrevocable trust with skip potential.

Modification of pre-Chapter 14 Trust

Monday, August 25, 2014

In three identical rulings, PLRs 201434007 through 201434009, the Service approved the proposed modification of a trust holding the proceeds of the sale of real property in which a couple and their six children had acquired life and remainder interests prior to the enactment of the "special valuation rules" of Section 2702.

More Recent Commentary

Content provided by CharitablePlanning.com in conjunction with Kallina & Associates, LLC

Support

If you encounter problems when using this website, or when the website does not function as you would expect, please contact our support team: support@charitableplanning.com.

Legal

Questions related to our terms of use, privacy policy, copyright or other such legal matters should be directed to our legal team: legal@charitableplanning.com.

Feedback

If you have comments about the website or our commentary, or if you have suggestions on how we can better serve you, please use our Feedback Form.

© 2006-2014, CPC Holdings, LLC