0      0

PFS2206 - Opening Remarks | Foundation Lifecycle

‐ Dec 13, 2022 10:55am

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.



General Session (Online)

You must be logged in and own this session in order to post comments.