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28 Jun 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for July 2016 is 1.8%; same as June.

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An interesting and perplexing case emerges from U. S. Tax Court and author Richard Fox provides cogent analysis.
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 Bruce DeBoskey, examines the recent IRS Notice that allows foundations more latitude in mission related investing.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for June 2016 is 1.8%; same as May.

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20 Apr 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for May 2016 is 1.8%; same as April.

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22 Mar 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for April 2016 is 1.8%; same as March.

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24 Feb 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for March 2016 is 1.8%; down from January.

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The new PATH amendment finally makes permanent, very favorable rules on Conservation Easements. Time to get the word out.

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26 Jan 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for February 2016 is 2.2%; same as January.

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Finally the IRS has provided definitive guidance on the early termination of CRTs that removes the valuation guesswork.

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Dennis Walsh brings us up to date on the status of proposed reporting and accounting requirements for non profits. A must read for all and a call to action to help shape the future of the sector.

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Richard Fox explains the recent IRS retreat from the contemporaneous filing requirement of donations in excess of $250.00 and we're all relieved.
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Dennis Walsh analyzes a recent report and findings on the 1023 EZ, and it isn't good news.
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28 Dec 2015 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for January 2016 is 2.2%; up from December.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for December 2015 is 2.0%; same as November.

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Richard Fox examines a recent IRS notice which favorably impacts the ability of Private Foundations to make mission related investments.

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30 Sep 2015 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for October 2015 is 2.0%; down from September.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for August 2015 is 2.2%; Stable from July.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for July 2015 is 2.2%; Up from the prior two months.

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Richard Fox provides a thorough view of the self-dealing rules by analyzing two recent Private Letter Rulings.

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7520 Rates:  September 3.4%  August 3.4% July 3.4%

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