Personal Law
Publications of Interest
LawFlash/Client Alert | Labor and Employment LawFlash
Jill Jachera,
Thomas Linthorst,
Rene Johnson,
Richard Rosenblatt
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 benefi... more
Presentation | Speech
Christina Fournaris
Outside Publications | Article
Francis Mirabello
White Paper | Morgan Lewis 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”) into FLIP CRUT... more
White Paper | Morgan Lewis 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... more
Presentation | Speech
Christina Fournaris
White Paper | Morgan Lewis 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 issu... more
Presentation | Speech
John J. Lombard, Jr.
Presentation | Speech
John J. Lombard, Jr., Edward D. Viner, M.D. of Cooper Medical Center
White Paper | Morgan Lewis 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 t... more
Presentation | Speech
John J. Lombard, Jr.
Presentation | Speech
John J. Lombard, Jr.
White Paper | Morgan Lewis 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 com... more
Presentation | Speech
Catherine M. Keating
Presentation | Speech
Joseph O'Connor, Jr.,
Francis Mirabello
Presentation | Speech
Francis Mirabello
Outside Publications | Article
John I. Forry, John W. Darcy, Jane Peebles
White Paper | Morgan Lewis White Paper
John J. Lombard, Jr., John F. Bales III
White Paper | Morgan Lewis 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 taxpaye... more