Home      Login


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)




Family Foundation Advisor

< previous article |next article > |return to table of contents

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..

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $25

< previous article |next article > |return to table of contents