The IRS has published a private letter ruling on I.R.C. §§ 170, 664, 2522, and 4941, confirming that trustees’ proposed division of a charitable remainder unitrust will not constitute self-dealing.

The IRS has published a private letter ruling on I.R.C. §1362 confirming S corporation status continuation despite an inadvertent termination when shares were transferred to trusts without proper ...

Protective Life Insurance Company (Protective), a subsidiary of Dai-ichi Life Holdings, Inc. (Dai-ichi, TSE:8750), announces the Private Letter Ruling (PLR) from the Internal Revenue Service (IRS) ...

On Aug. 1, 2025, the Internal Revenue Service issued Private Letter Ruling 202531009, offering essential insight into the compliance requirements for private foundations supporting foreign ...

In Private Letter Ruling 202528006 (July 11, 2025), the Internal Revenue Service confirmed that merging two generation-skipping transfer (GST) tax-exempt irrevocable trusts created by different ...