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Private Letter Rulings of Interest  


Author:  Staff Editors.


Source: Volume 11, Number 06, September/October 2012 , pp.3-4(2)




Family Foundation Advisor

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Abstract: 

A recent PLR provides a good summary of how a family foundation can make changes to the foundation’s structure and control without adverse tax consequences. A PLR in the area of private foundation set-asides, where the foundation is permitted to set funds aside for a particular project rather than disbursing them currently.

Keywords: PLR 201230026, PLR201233019

Affiliations:  .

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