Tax Notes has published an article by Michael Mooney, a partner with Nutter McClennen & Fish LLP in Boston. In the article, "Mooney examines existing guidance on the timing of gifts to charity shortly before a major corporate liquidity event and possible opportunities to mitigate the cost of the built-in gains tax when a charitable gift is combined with a sale of corporate assets. He also discusses several special issues that a donor must take into account when making a charitable gift of shares in a publicly traded entity."
For the full article, click here.
Posted by Marc Patterson, Managing Associate Editor, Wealth Strategies Journal.
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