In their Trusts and Estates Law column, C. Raymond Radigan, a former Surrogate of Nassau County and of counsel to Ruskin Moscou Faltischek, and Jennifer F. Hillman, an attorney at the firm, write that ...
In Chief Counsel Advice (CCA) 202504014 (Jan. 24, 2025), a married couple established a private foundation (PF). The taxpayers, who both served as the PF managers, funded it with stock. Then, over ...
(17:06) The $20,000 maximum first-tier tax imposed on foundation managers is not indexed for inflation. (20:59) Per Rev. Ruling 78-76, a private foundation trustee was determined to have participated ...
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