IRS Issues Proposed Regs on Substantiation of Charitable Contributions

The IRS has issued proposed regs under Code Sec. 170(f)(8), REG-138344-13, implementing the exception to the contemporaneous written acknowledgement requirement for substantiating charitable contribution deductions of $ 250 or more. The proposed regs explain how donee organizations must file information returns that report the required information regarding contributions.

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Correcting the Record Regarding the Restatement of Property’s Slayer Rule in the Brooklyn Law Review’s Symposium Issue on Restatements by Lawrence W. Waggoner, John H. Langbein

Lawrence W. Waggoner, University of Michigan Law School, and John H. Langbein, Yale University – Law School, have made available for download their article, Correcting the Record Regarding the Restatement of Property’s Slayer Rule in the Brooklyn Law Review’s Symposium Issue on Restatements , which is published in the Brooklyn Law … Continue reading

Edwin P. Morrow III

Ed Morrow

Edwin Morrow, J.D., LL.M., MBA, CFP®, RFC® is the Director of Wealth Transfer Planning and Tax Strategies at Key Private Bank Family Wealth Advisory Services.  As one of Key’s national wealth specialists, Ed works with local Key Private Bank financial advisory and trust teams nationwide. He assists with in-depth reviews of … Continue reading