Private Foundation Self-Dealing Rules: Estate Planning, Administration Issues and Tax Considerations
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide estate planning counsel and advisers with an overview of private foundations excise tax rules and a practical guide to self-dealing rules. The panel will also discuss pitfalls to avoid, corrective measures and avoiding penalties.
- Overview of IRS self-dealing rules for private foundations
- Impact of self-dealing rules on estate administration
- Reporting requirements, operational risks, and opportunities
- Minimizing self-dealings and prohibited transactions
The panel will review these and other key issues:
- How does the IRS define "self-dealing" with respect to private foundations?
- How has the IRS responded to incidental and tenuous benefits received by disqualified persons?
- How can you educate private foundations managers about monitoring and avoiding self-dealing transactions?
- How can you structure transactions with private foundations to avoid application of the self-dealing rules?
Stefania L. Bartlett
Ms. Bartlett specializes in trusts and estates, providing planning and compliance services related to fiduciary income... | Read More
Ms. Bartlett specializes in trusts and estates, providing planning and compliance services related to fiduciary income tax, estate tax and gift tax. She also advises clients on charitable gift planning, charitable contributions and tax compliance. Ms. Bartlett is a licensed attorney and is admitted to practice in Connecticut, New York and the United States Tax Court.Close
Cara Howe Santoro
Holland & Knight
Ms. Santoro focuses her practice on advising businesses, nonprofit organizations, and individuals on a variety of... | Read More
Ms. Santoro focuses her practice on advising businesses, nonprofit organizations, and individuals on a variety of domestic and international tax matters, and counseling nonprofit entities on issues related to their tax-exempt status, including formation, governance, compliance, restructuring, lobbying, international grant making and unrelated income. She also assists corporations in various tax matters including executive compensation, qualified benefit plans, regulatory compliance and tax planning in both the individual and corporate context.Close