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Revocations and Rejections

Tuesday, May 26, 2015

Among this week's release of private letter rulings were two revocations, PLRs 201521016 and 201521017, the former sustained on appeal.

Four Scholarship Exception Rulings

Tuesday, May 26, 2015

In each of four rulings, PLRs 201521018 through 201521021, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.

SFC Working Group Reports Delayed

Tuesday, May 26, 2015


In a joint press release last Thursday, Senate Finance Committee Chair Orrin Hatch (R-UT) and Ranking Member Ron Wyden (D-OR) said final reports from the five working groups studying possible tax reforms would be delayed.

Three PLRs Approve Reformation of GST Exempt Trusts

Tuesday, May 26, 2015

In PLRs 201521002, 201521003, and 201521004, the Service ruled favorably on the proposed reformation of three apparently related pre-1985 generation-skipping trusts to clarify the disposition of the remainders.

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