Tag Archives: Contribution

Article on The Charitable Contribution Strategy: An Ineffective SALT Substitute

Andy Grewal recently published an Article entitled, The Charitable Contribution Strategy: An Ineffective SALT Substitute, Tax Law: Tax Law and Policy eJournal (2018). Provided below is an abstract of the Article: Various states have proposed or enacted laws designed to… … Continue reading

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Final Charitable Contribution Reporting Regulations Issued

The Code imposes various reporting and substantiation requirements in order for a donor to claim a charitable contribution. More than once I have seen the IRS adopt a strict approach with taxpayers and have sought to disallow deductions for substantial … Continue reading

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TCJA Expands Contribution Options for ABLE Accounts

Congress passed the “Stephen Beck Jr., Achieving a Better Life Experience” Act in 2014 to expand the types of assistance available to help disabled individuals maintain health, independence and quality of life without interfering with access to means-tested government benefits.  … Continue reading

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English Soccer Star Claims Special Contribution in Divorce

by James J. Gross Ryan Giggs will ask an English divorce court for more than 50% of millions that he has acquired during his marriage due to his special skills in football, or soccer as we call it in America.  … Continue reading

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The Question of Allocation in Contribution Claims Between Insurers

Often a number of insurers are involved in claims that concern damage that takes place over several years such as environmental damage claims.  Oregon law allows claims for contribution by non-settling insurers against settling insurers under certain circumstances, Certain Underwriters … Continue reading

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