Proposed regulations define Donor Advised Funds Alexander L. Reid, Edward J. Beckwith, Alexander C. Campbell, Stella Chang
Contributor(s): Reid, Alexander L
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Material type: 
ArticleSubject(s): IMPUESTOS | FONDOS DE INVERSION | DONACIONES | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 41, n. 2, Winter 2024, p. 47-51Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2024/41/2-3 (Browse shelf) | Available | OP 235/2024/41/2-3 |
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.
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