Chad Makuch

Chad Makuch

BakerHostetler

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U.S. Supreme Court Now Likely to Rule on Constitutionality of Same-Sex Marriage Bans

To date, the U.S. Supreme Court has declined to rule on the constitutionality of state laws banning same-sex marriage. Even in the U.S. Supreme Court’s landmark decision in U.S. v. Windsor, the U.S. Supreme Court left to the...more

12/3/2014 - Appeals Same-Sex Marriage SCOTUS US v Windsor

Income Tax Reporting for Decanting

Decanting refers to the distribution of trust property of one trust (the “first trust”) to another trust (the “second trust”). Over the past several years, the number of states specifically authorizing decanting by statute...more

6/23/2014 - Decanting Estate Tax IRS New Legislation Proposed Legislation Trusts

International Grant-Making: Best Practices for U.S. Public Charities

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign entities. U.S. public charities are blessed by this lack of regulation...more

2/21/2014 - Charitable Organizations Exempt Organizations Non-Profits

The Limits of Discretion: Trust Distributions for Health, Education, Maintenance and Support

Trustees are often granted the power to distribute trust property “in the Trustee’s discretion” for a beneficiary’s “general well-being,” “best interests,” “comfort,” or, most commonly, “health, education, maintenance and...more

9/11/2013 - Beneficiaries Discretionary Trust Healthcare Trust Assets Trustees Tuition

Careful Estate Planning Required When Transferring S Corporation Shares to Trusts

S corporation shareholders must be careful not to inadvertently terminate their closely held company’s S election when engaging in estate planning....more

8/19/2013 - Choice of Entity Estate Planning Private Company Shares S-Corporation Stock Options Trusts

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

The Supreme Court has held that the Defense of Marriage Act (“DOMA”) is unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex partners for purposes of federal law....more

6/27/2013 - Discrimination DOMA Due Process Equal Protection Estate Tax Gift Tax Same-Sex Marriage SCOTUS Sexual Orientation Discrimination US v Windsor

The Proliferation of Trust Decanting Statutes Continues

Irrevocable trusts are now subject to varying degrees of amendment by court approved modifications, trust protector actions, private settlement agreements, and, of course, decanting....more

6/18/2013 - Decanting Irrevocable Trusts Modification Settlement Trust Protector Actions

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