Regulations

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The Treasury Department issued final regulations under IRC Section 1411 on November 26, 2013 (TD 9644, 78 Fed. Reg. 72394-01), which makes changes to the net investment income (NII) tax as it applies to charitable remainder trusts (CRTs) and wholly charitable...

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3 Dec 2013 | Regulations | National Publication | News story

The Treasury has revised proposed regulations, originally proposed in 2012, that provide guidance on the computation of net investment income under section 1411 of the Internal Revenue Code. The regulations affect individuals, estates, and trusts whose incomes meet...

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16 Apr 2013 | Regulations | National Publication | News story

The planned gift investment and administration firm of Kaspick & Co. has responded to a Treasury and IRS request for comments in connection with proposed regulations under Section 1411 and their application to charitable remainder trusts, charitable gift...

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16 Apr 2013 | Regulations | National Publication | News story

The ABA Section of Taxation has responded to a Treasury and IRS request for comments in connection with Proposed Treasury Regulations issued under section 1411, which...

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11 Apr 2013 | Regulations | National Publication | News story

The Treasury has issued proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and...

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26 Feb 2013 | Regulations | National Publication | News story

Writing on behalf of the American Council on Gift Annuities, Conrad Teitell requests the final regulations under section 1411 should clarify that a pooled income fund's short-term capital gains are not...

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26 Dec 2012 | Regulations | National Publication | News story

Treasury has issued final and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension...

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10 Dec 2012 | Regulations | National Publication | News story

Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Internal Revenue Code, which imposes a 3.8 percent surtax on the net investment income (NII) of certain individuals, estates, and trusts for amounts...

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27 Sep 2012 | Regulations | National Publication | News story

Treasury has issued proposed regulations regarding the standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. The regulations will...

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17 Apr 2012 | Regulations | National Publication | News story

The IRS has released final regulations under section 642(c) with regard to the Federal tax consequences of an ordering provision in a trust, a will, or a provision of local law that attempts to determine the tax character of the amounts paid to a charitable...

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8 Sep 2011 | Regulations | National Publication | News story

The Treasury has issued final regulations necessary to implement the redesigned Form 990, "Return of Organization Exempt From Income Tax." These final regulations make revisions to the regulations to allow for new threshold amounts for reporting...

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18 Oct 2010 | Regulations | National Publication | News story

The Internal Revenue Service has announced issuing final regulations under a law change that will require reporting of basis and other information by stock brokers and mutual fund companies for most stock purchased in 2011 and all stock purchased in 2012 and...

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In this opinion article, attorney Bruce Givner reviews the legislative history of a portion of the Pension Protection Act of 2006 which requires Treasury to promulgate new regulations on payments required by Nonfunctionally Integrated Type III Supporting Organizations...
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29 Sep 2009 | Regulations | National Publication | News story
Treasury has issued extensive proposed regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension...
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5 May 2009 | Regulations | National Publication | News story
The IRS has issued final and temporary regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests, and establishes transitional rules for their use. These...
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5 May 2009 | Regulations | National Publication | News story
The IRS has issued proposed regulations revising the actuarial tables used in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. Simultaneously released temporary regs (T.D. 9448) also provide the text of the proposed regs...
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13 Nov 2008 | Regulations | National Publication | News story
Writing on behalf of Deloitte Tax LLP, Laura Peebles has suggested that proposed regulations that would require attaching a complete appraisal with Form 8283 in any year in which an income tax charitable contribution deduction is carried over be removed and that...
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Writing on behalf of the American Council on Gift Annuities (ACGA) and the National Committee on Planned Giving (NCPG), New York attorney Conrad Teitell expresses opposition to the proposed Charitable Lead Trust regulation that requires the payments to the charitable...
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21 Jul 2008 | Regulations | National Publication | News story
On June 7, 2007, Treasury issued proposed regulations that address the portion of a trust that is includable in a deceased grantor's gross estate under sections 2036 and 2039 in the event the grantor has retained the use of trust property or the right to an annuity or...
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