Morgan Lewis

Personal Law Publications of Interest

14 Publications Found
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05/04/09 Life Insurance Valuation: Navigating Uncharted Waters, presented at AALU's 2009 Annual Meeting, Washington, D.C.

Presentation | Speech
John Boxer

07/15/04 NJ's Domestic Partnership Act Expands Rights of Same-Sex Couples

LawFlash/Client Alert | Labor and Employment LawFlash
Richard Rosenblatt, Rene Johnson, Thomas Linthorst, Jill Jachera

On July 12, 2004, New Jersey’s Domestic Partnership Act (DPA) went into effect, changing the legal landscape that employers and New Jersey health insurance providers must navigate with respect to employee protections and benefits... more

05/18/99 Adding GRATs to Your Arsenal of Trusts, presented to The Pennsylvania State University 53rd Annual Tax Conference, State College, PA

Presentation | Speech
Christina Fournaris

April 1999 Donors and Charities Have Good Reason to Flip Over Charitable Remainder Trust Final Regs., Journal of Taxation

Outside Publication | Article
Francis Mirabello

February 1999 Reformation of NIMCRUTS and NICRUTS into FLIP CRUTS

Morgan Lewis Title | White Paper
Francis Mirabello

The Internal Revenue Service has opened a window of opportunity to convert existing net income with make-up charitable remainder unitrusts (“NIMCRUTs”) and net income charitable remainder unitrusts (“NICRUTs&rd... more

December 1998 Final Charitable Remainder Trust Regulations

Morgan Lewis Title | White Paper
Francis Mirabello

On December 9, 1998, the Internal Revenue Service released final regulations governing charitable remainder trusts (the Final Regulations). This paper summarizes the Final Regulations, which took effect December 10, 1998. In... more

10/26/98 Estate Planning, presented to the Committee on Young Surgeons, American College of Surgeons, Orlando, FL

Presentation | Speech
Christina Fournaris

March 1998 Capital Gains Rules Applied to Distributions from Charitable Remainder Trusts

Morgan Lewis Title | White Paper
Francis Mirabello

The Internal Revenue Service recently issued Notice 98-20, which explains how the recent changes in capital gains rates affect capital gains distributions from charitable remainder trusts. The IRS plans to issue regulations tha... more

12/01/96 Pennsylvania Charitable Gift Annuity Exemption act

Morgan Lewis Title | White Paper
Francis Mirabello

As you may be aware, the Pennsylvania General Assembly recently passed the Charitable Gift Annuity Exemption Act (the Act), which exempts the issuance of qualified charitable gift annuities by qualified charities from the Pennsy... more

07/01/96 Disclosure Requirements for Charitable Funds with Comingled Assets

Morgan Lewis Title | White Paper
Francis Mirabello

In December 1995, Congress passed the Philanthropy Protection Act of 1995 (the PPA), which clarifies the federal and state securities law registration and disclosure responsibilities of charities managing funds that commingle sp... more

03/27/95 Latest Developments in Estate Planning, presented at the ML&B Founder's Day Seminar, Philadelphia Museum of Art, Philadelphia

Presentation | Speech
Francis Mirabello, Joseph O'Connor, Jr.

11/04/92 Conference on Estate Planning and Tax Issues, presented at a ML&B in-house seminar, Philadelphia

Presentation | Speech
Francis Mirabello

08/01/90 The Supreme Court's Cruzan Decision: Impact On Health Care Providers (A Summary and Outline): Morgan, Lewis & Bockius White Paper

Morgan Lewis Title | White Paper
John J. Lombard, Jr., John F. Bales III

01/01/90 Earnings-Stripping Provisions of the Revenue Reconciliation Act of 1989

Morgan Lewis Title | White Paper
Thomas McCorriston, Jr.

This White paper discusses the limitation imposed by the "earnings-stripping" provisions of the Revenue Reconciliation Act of 1989 on the federal income tax deductibility of interest paid or accrued by corporate taxpayers to a r... more

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