A Work of Art: Preserving Private Foundations by Prohibiting Self-Dealing
Day Pitney attorneys Andrew M. Nerney and Anna Rothfus Merin co-authored the article, "A Work of Art: Preserving Private Foundations by Prohibiting Self-Dealing," published by WealthManagement.com. In the article, they discuss a recently published private letter ruling wherein the IRS clarified rules around undistributed income of a private foundation and incidental and tenuous benefits received by disqualified persons.
Read the full article here.
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