An overview of how these two deductions function, with an eye toward stacking their benefits.

No tolling of limitations period due to decedent’s disability because son held durable power of attorney.

This massive generation faces unique problems; here are some potential solutions.

Philanthropy plays a central role.

Solutions to their unique concerns.

Donors and philanthropic institutions should work together to try to mesh their differing goals.

Challenges faced when donating business assets to a private foundation.

The regulations are fraught with ambiguity.

What to expect when your institution seeks (and maybe secures) the largest donation in its history.