Itemized Deductions Individual Retirement Account

News & Analysis as of

The Charitable IRA Rollover is Now Permanent!

Under the normal rules, an IRA distribution is included in the gross income of a donor, who then may claim a charitable income tax deduction if she contributes that money to charity. There has been a special rule for...more

Obama Signs PATH, Making IRA Charitable Rollovers Permanent

The Protecting Americans from Tax Hikes Act of 2015 (PATH) was signed into law by President Obama on December 18, 2015. PATH provides permanent extensions of certain tax benefits for individuals that have long been temporary,...more

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

Table of Contents: Remember to file your gift tax return and other follow-up related to 2012 gifts; Review estate plans in light of $5 million exemption becoming permanent; Annual exclusion amount for gifts increased for...more

Charitable Giving Under the American Taxpayer Relief Act of 2012

On January 2, 2013, President Obama signed into law the “American Taxpayer Relief Act of 2012” (ATRA). In this Alert, we explore the good news and the bad news that charitably minded individuals received with the passage of...more

Estate Planning After the Fiscal Cliff Deal

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

New Tax Act's Impact on Planning for Charitable Donations

New Year's Day brought new tax legislation passed by Congress, called the American Taxpayer Relief Act of 2012 (the "Act"), which President Obama has signed into law. The Act has made some important changes to the tax law...more

Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012

As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more

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