No matter who wins the White House in November, the new president’s agenda will include tax reform. But changes to our tax laws need not wait until after inauguration day, as we learned four years ago when the “fiscal cliff”...more
President Obama signed the Protecting Americans from Tax Hikes (PATH) Act into law on December 18, 2015. As a result, the IRA charitable rollover is now available to qualifying taxpayers on a permanent basis....more
While most provisions of the Internal Revenue Code (“Code”) do not automatically expire, there are dozens that do. Included among the expiring provisions have been several intended to enhance charitable giving. Each has been...more