Donating Complex Assets

Julie Chu, at Credit Suisse, writes about charitable planing for private equity and hedge fund principals.  Her article begins as follows:

While estate planning for private equity and  hedge fund partners remains an important and widely addressed topic, the ascendancy of income tax management, in light of higher income

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The Law of Charitable Pledges

Conrad Teitell, in his Philanthropy Tax E-Letter, writes about the law of charitable pledges.  His article begins as follows:

At its annual banquet, a major charity calls out the name of each attendee who then stands and announces the amount he pledges to the annual campaign.

One guy refused to

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Alexandre M. Denault


Alexandre M. Denault is a tax attorney in the Tax Practice Group at Akerman LLP. He focuses his practice on domestic and international tax planning matters, including inbound and outbound business and real estate tax planning for large corporations, joint ventures and ultra-high-net-worth private clients.  Mr. Denault is a … Continue reading

Limits On Tax Deductions For Financial Planning And Retainer Fees, And The (Tax) Problem With Bundled AUM Fees

Michael Kitces writes about limits on tax deductions for financial planning and retainer fees, and tax issues that arise with bundled fees.  His article begins as follows:

Under the Internal Revenue Code, expenses for investment management are tax deductible. Accordingly, taxpayers are permitted to deduct the typical assets-under-management (AUM) fee

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Jonathan Gopman


Jonathan E. Gopman is chair of the trusts and estates practice at Akerman LLP, a fellow of the American College of Tax Counsel and a member of the American Bar Association and the ABA’s Section of Real Property, Trust and Estate Law. He is co-chair of the Asset Protection Planning Continue reading

Michael Sneeringer


Michael A. Sneeringer is an associate in Akerman LLP’s Naples office. He practices in the areas of estate planning, probate administration, asset protection planning, and tax law. He serves as a Co-Vice Chair of the Asset Protection Planning Committee of the Real Property, Trust and Estate Law Section of the Continue reading

Minimizing Probate-Error Risk by Mark Glover

Mark Glover has made available for download his forthcoming article, “Minimizing Probate-Error Risk,” to be published in the University of Michigan Journal of Law Reform. The Abstract reads as follow:

By prescribing the method by which courts evaluate the authenticity of wills, the law of will-execution allocates probate-error risk between

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