Proposed regulations define Donor Advised Funds / Alexander L. Reid, Edward J. Beckwith, Alexander C. Campbell, Stella Chang
Resumen.
Long-awaited Proposed Treasury Regulations Section 53.4966 were issued in November 2023. While these proposed regulations do establish fundamental concepts and definitions, they do not address some of the issues most important to donors and organizations that sponsor Donor Advised Fund (DAF) programs, and future guidance is expected. But the currently proposed regulations could cause significant disruptions to DAFs as the role of personal investment advisors is potentially severely restricted.
IMPUESTOS
FONDOS DE INVERSION
DONACIONES
ESTADOS UNIDOS
Reid, Alexander L.
Journal of Taxation of Investments 0747-9115 v. 41, n. 2, Winter 2024, p. 47-51