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This session will cover the various aspects of a private foundation's life cycle after formation including mergers, split ups, dissolutions and conversion to public charity status.
Learning Objectives:
Appreciation of when and how the IRC 507 termination tax may apply to a private foundation.
Understanding of when and how a private foundation's tax attributes may follow the assets upon dissolution or distribution of significant assets.
Discussion of how and when a private foundation might qualify for conversion to public charity status and the process for making the change.
Speaker(s):
Jeffrey
D. Haskell,
J.D., LL.M. (Taxation),
Chief Legal Officer,
Foundation Source