| Autor: |
McGraw, Thomas, Reers, Carolyn A., Sprechman, Jordan |
| Zdroj: |
Trusts & Estates; Oct2017, Vol. 156 Issue 10, p52-57, 5p |
| Abstrakt: |
The article focuses on the role of hedge fund and private equity fund in achieving maximum income tax benefits for principals and their families and obstacles to receiving a full income tax charitable deduction for donations of interests in their companies. It mentions charities that sponsor and administer donor-advised fund (DAFs). It also mentions Section 457A of the U.S. Internal Revenue Code will deem the repatriation of the deferred compensation for tax recognition. INSET: The Clock is Ticking: Before Jan. 1, 2018, certain. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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