| 000 | 01244nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c149362 _d149362 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240513134826.0 | ||
| 007 | ta | ||
| 008 | 240513t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 |
_aProposed regulations define Donor Advised Funds _c Alexander L. Reid, Edward J. Beckwith, Alexander C. Campbell, Stella Chang |
|
| 500 | _aResumen. | ||
| 520 | _aLong-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. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_aFONDOS DE INVERSION _944386 |
|
| 650 | 4 |
_aDONACIONES _942899 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 |
_971710 _aReid, Alexander L. |
||
| 773 | 0 |
_9171693 _oOP 235/2024/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 41, n. 2, Winter 2024, p. 47-51 |
|
| 942 | _cART | ||