Resolving Trustee Disputes: Part III—Tax Consequences of Foundation Split-Ups and Reorganizations
Author: Megan A. Cunningham.
Source: Volume 13, Number 01, November/December 2013 , pp.1-6(6)
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Abstract:
The third of a three-part series concludes the series with a discussion of the tax consequences of those termination and reorganization techniques. A revised and updated versions of this article, combined with the firts and third parts and updated to reflect current law, is available in Family Foundation Advisor Volume 20, Number 6 (https://www.civicresearchinstitute.com/online/article.php?pid=8&iid=1617).Keywords: Net Investment Income Tax; Termination by Distribution to Public Charity; Distribution to Private Foundation; Self-Dealing; IRC §4941; Minimum Distributions; IRC §4942; Excess Business Holdings; IRC §4943; Jeopardizing Investments
Affiliations:
1: Bourland, Wall & Wenzel, P.C..