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.

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 ...

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) ...

The IRS has published a private letter ruling on I.R.C. §§170, 507, 664, 2522, 4941, 4945, and 6034 permitting trustees to divide a charitable remainder unitrust into two separate trusts, ...