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CRS Summarizes Senate Extenders Package

Thursday, October 8, 2015


The Congressional Research Service updated its report on S. 114-1946, a package of 52 short-term tax extenders, including four affecting charitable deductions ("Report").

Case Study: Changing the Charity

Thursday, October 8, 2015

Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.

Condiotti: Settlor Cannot Swap Promissory Note for Stock in IDGT

Wednesday, October 7, 2015

In an unpublished opinion, the Colorado Appeals Court affirmed a trial court decision involving the swap of assets between a settlor and an intentionally defective grantor trust. The lower court permitted the trustees of the grantor trust to refuse to swap the trust's diversified portfolio of cash and securities for the settlor's $9.5 million unsecured promissory note.

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