Catherine B Eberl

January 22, 2021 | New York Law Journal

This article examines the applicability of the U.S.-Canada Income Tax Treaty, which carves out an exception permitting deductibility if the U.S. individual has Canadian source income, and, it will discuss options for using a U.S. charity for indirect cross-border philanthropy for individuals who do not have Canadian source income.

By Catherine B. Eberl and Marla Waiss

10 minute read

January 05, 2015 | New York Law Journal

Catherine B. Eberl and Nathan W.G. Berti of Hodgson Russ write: A plan to bequeath an interest in a closely held business to a private foundation necessarily requires consideration of whether the foundation will need to divest itself of the interest after the client's death, and if so, how that divestment will occur.

By Catherine B. Eberl and Nathan W.G. Berti

12 minute read

January 05, 2015 | New York Law Journal

Catherine B. Eberl and Nathan W.G. Berti of Hodgson Russ write: A plan to bequeath an interest in a closely held business to a private foundation necessarily requires consideration of whether the foundation will need to divest itself of the interest after the client's death, and if so, how that divestment will occur.

By Catherine B. Eberl and Nathan W.G. Berti

12 minute read