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Handdown List released on:September 13, 2023
Estate Planning Org. Not IRC §501(C)(3) Exempt
This article covers how an estate planning organization was found to not qualify for federal income tax exemption under IRC §501(a) as an organization described in IRC §501(c)(3).20 New Judges, 2 Magistrates Rise in Connecticut
"I looked into this crowd and saw how diverse it is; how it looks like America; how it looks like our state," Chief Justice Richard Robinson said at the ceremony. "I've never seen anything that looks like this, where the judges reflect the population so well."Mucked-Up CRUTs and CRATs—Scrivener's Error Fix Up
Sometimes a trust can be reformed because the trust's disqualification resulted from a "scriveners" error. And that's more than a typo, as the below situations illustrate.Handdown List released on: May 4 & 10, 2023
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Administration's Proposals Affecting Charities and Donors
Among the Treasury's 224-page "Green Book" proposals that would affect federal income, gift and estate taxes, I highlight two among the charitable proposals: (1) Charitable Lead Annuity Trusts (CLATs), and (2) Private Foundation transfers to Donor Advised Funds.Gov. Lamont Announces 20 Superior Court Nominations
The governor announced 20 nominations to the Superior Court, along with two nominees for family support magistrates.Good Fences? Greenwich Neighbors Argue View-Easement Case to Appellate Court
"We are pleased with the decision of the Appellate Court and look forward to having the dispute resolved," Linda L. Morkan of Robinson & Cole, the plaintiff's attorney, said.Connecticut Movers: Recent Hartford-Area Hires and Promotions
Recent announcements from Carlton Fields, Cummings & Lockwood, the Connecticut Trial Firm and Murtha Cullina.Seniors With IRAs Can Fund Life-Income Charitable Gifts
The current law allowing tax-free IRA direct transfers to charities of up to $100,000 annually isn't changed, but will be indexed for inflation starting in 2024.Corporate Transparency Act Resource Kit
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Revenue, Profit, Cash: Managing Law Firms for Success
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Law Firm Operational Considerations for the Corporate Transparency Act
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