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AICPA National Tax & Sophisticated Tax Conferences with Private Foundation Summit 2020

PFS2009 - Private Foundations and Disqualified Persons: What to be Aware of, What to Track and What Can Go Wrong

Nov 19, 2020 12:30pm ‐ Nov 19, 2020 1:20pm

Standard: $49.00


Those charged with management and investments of a private foundation need to understand the definitions of disqualified persons and track who is in this category. Whether the disqualified person is an individual or an entity, there are certain prohibitions on direct and indirect acts of self-dealing as well as investment activities. This session will cover practices employed by foundations and their advisors.

Learning Objectives:
  • Identify and track disqualified persons
  • Employ safeguards to avoid inadvertent acts of self-dealing and excess business holdings


Tags: PFS
Category: General Session (Online)

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