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Sarah S. Butters

Sarah S. Butters

Holland & Knight LLP


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January 31 Deadline to Transfer IRA Funds to Charities and Have It Count for 2012

The American Taxpayer Relief Act of 2012 (the "Act") extends for two more years — 2012 and 2013 — a popular provision that enables an IRA owner to make gifts to charity directly from his or her IRA account without causing the...more

1/24/2013 - American Taxpayer Relief Act Income Taxes IRA Qualified Charitable Distributions

The Kids Are Fine, But Who Are the Parents?

Many estate plans and laws of descent involve "descendants" or "issue." But who qualifies legally for that status is often unclear, particularly now that biology has raced ahead of laws. Adoption (including of adults), as...more

11/1/2012 - Artificial Reproduction Estate Planning Inheritance

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