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Expert Opinion

Tax Law Changes Affecting Non-Profits

The Jobs Act signed by the President in late October 2004 contains several provisions that will affect many exempt organizations, especially those that rely on non-cash donations for support. Specific items for nonprofits include the following: (1) vehicle donations; (2) ...

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Portfolio Diversification – Fiduciaries' Goal

All investors read and hear about the importance of diversification. To many, the concept is difficult to completely understand. Retirement plan fiduciaries are duty-bound to diversify plan assets to minimize losses. Diversification simply means that you don’t concentrate your investments ...

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A Look At Recent IRS Rulings And Notices

Interest Rates For April – (Revenue Ruling 2005-23) – In Revenue Ruling 2005-23 the Internal Revenue Service provided the applicable federal interest rates and adjusted applicable federal rates for April. Below is a table of those rates. Annual Annual Applicable ...

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Same-Sex Marriage: 'Hernandez v. Robles'

Recently, a decision issued by a New York Supreme Court gained nation media attention. In Hernandez v. Robles, Judge Doris Ling-Cohen of the New York County Supreme Court held that New York Domestic Relations Law violates the State Constitution and ...

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Revisiting TIPS-Related Investment Issues

One year ago, I wrote an article for this publication that discussed Treasury Inflation-Protected Securities (TIPS). TIPS are so important because they provide the best protection against inflation among the universe of fixed-income securities. TIPS, however, are not perfect. In ...

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