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Abstract: 

The Pension Protection Act of 2006 brought major changes in the tax law governing donor-advised funds and their contributors. As a result of those changes, the considerations to be taken into account in deciding whether to use a family foundation or some other family philanthropy entity have changed dramatically in some respects. Now that the new law is fully applicable, managers of existing donor-advised funds will need to notify their donors and donor advisers about the new law and how it will affect them. Florida attorney Jason Havens submitted the following forms to be used for that purpose.

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Affiliations:  1: Havens and Miller.