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PLR Roundup: Private Operating Foundations  


Author:  Katherine E. David.


Source: Volume 17, Number 02, January/February 2018 , pp.13-16(4)




Family Foundation Advisor

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Abstract: 

Our regular look at recent Private Letter Rulings focuses on PLRs related to private operating foundations.

Keywords: Transfer of Interests; Excess Business Holdings; Matching Donations; Conversion From Non-Grantor Trust to Grantor Trust; Set-Asides; Refund and Indemnification Arrangements

Affiliations:  1: Strasburger & Price, LLP.

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