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Obtaining 501c3 Status for Economic Development Organizations

Community Economic Development Law Project An Attorney's Guide to Obtaining 501c3 Status for Economic Development Organizations Read Entire Article

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The Effective Use of GRITs To Reduce the Gross Estate

TAXES The Tax Magazine A grantor retained income trust (GRIT) is an irrevocable trust established by the grantor (the "contributor" of funds to the trust) in which the grantor retains…

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How to Use Grantor Retained Income Trusts to Reduce the Gross Estate

SUCCESSFUL ESTATE PLANNING IDEAS AND METHODS An individual who is already in a taxable estate situation and who owns property which may appreciate in value (and that will eventually be…

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Lapse of Crummey power need not result in taxable gift if hanging power is used

TRUSTS AND ESTATES A hanging power, whereby the "taxable" part of a beneficiary's power to invade corpus is carried over until it becomes nontaxable, can avoid gift tax consequences, but…

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