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Tax / Tax / Estate & Succession Planning
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| Estate & Succession Planning |
IRS Determines Certification Programs Constitute Unrelated Trade or Business for Section 501(c)(3) Organizations
Tax
ASAE Special Report
July 2005
This article discusses whether the administration of certification programs, defined herein as the formal process of ensuring that an individual is qualified in a particular knowledge or skill, may be deemed to be a charitable activity by the IRS.
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Estate and Gift Tax Changes
As many of you have read in the newspapers, Congress has passed, and President Bush is expected to sign, legislation which makes significant changes in the estate and gift tax provisions of the Internal Revenue Code. These changes will affect the estate plans of most of our clients over the next decade. The purpose of this memorandum is to alert you to these changes so that they ultimately can be reviewed in conjunction with your own estate plan.
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Starting Out Smart
Starting out and little or no income, when many law students finally realize their dream and start earning a lot of money, they want it all a new car, upscale condo, nice clothes, dinners out. What they don't realize and what law schools and firms aren't teaching is what to do with that paycheck. Instead of rushing out to spend it, they need to devise a plan to pay off their credit cards and student loans, save up a down payment, and invest in their future. Here's a wealth management primer.
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