Conrad Teitell

April 25, 2014 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes: Now that the IRS has specified the many tax ramifications of virtual currency transactions, bitcoins as potential charitable gift could be right around the corner.

By Conrad Teitell

6 minute read

February 24, 2014 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell of Cummings & Lockwood presents key figures for 2014 in light of adjustments made by the IRS to charitable gift premium rules, tax tables, personal exemptions, standard deductions and other tax provisions.

By Conrad Teitell

4 minute read

December 27, 2013 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell of Cummings & Lockwood advises volunteers on how they can receive tax breaks by deducting their unreimbursed expenses.

By Conrad Teitell

5 minute read

November 01, 2013 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes: On the surface, the Tax Court case discussed in this article involves a donor's transfer of a façade easement and an accompanying contribution to a qualified exempt historic preservation organization. The legal principles, however, go beyond easement gifts and apply widely. This case is a primer on conditional charitable gifts and the ever-interesting so-remote-as-to-be-negligible doctrine.

By Conrad Teitell

10 minute read

February 23, 2012 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes: Over the years, many charitable remainder trusts haven't qualified. Some were attempts at unitrusts or annuity trusts, but didn't meet the qualification requirements. Others hadn't qualified for the applicable charitable deductions and tax-exemption of the trust itself because the troglodyte draftsman didn't even attempt to create a unitrust or an annuity trust. A recent IRS Letter Ruling deals with the latter situation.

By Conrad Teitell

7 minute read

June 24, 2013 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes that in virtually all states, it's unethical for a lawyer to write himself into a client's will, and if he is to be an executor or trustee, fee-disclosure requirements must often be met.

By Conrad Teitell

9 minute read

February 25, 2013 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, reviews the key charitable figures for 2013 from Rev. Proc. 2012-41, 2012-45 IRB 539.

By Conrad Teitell

4 minute read

December 27, 2011 | New York Law Journal

In his Estate Planning and Philanthropy conrad, Conrad Teitell of Cummings & Lockwood discusses how the date of delivery rules vary depending on the type of property contributed and how it is transmitted to a charity.

By Conrad Teitell

10 minute read

June 25, 2012 | New York Law Journal

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes that it isn't every day - indeed every year - that the IRS and the Treasury make pronouncements on charitable lead trusts, so, a recent regulation on the "ordering" rules for lead trust payments and a private letter ruling on "ascending annuity payments" are worth noting.

By Conrad Teitell

12 minute read

July 25, 2012 | New Jersey Law Journal

ESTATE PLANNING & ELDER LAW

By Conrad Teitell

12 minute read