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Your search for ‘Berliner Cohen’ returned 5 results

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  • Article

    IRS Follows Up On Interim Due Diligence Guidance Required In Grantmaking To Other Nonprofits

    Private foundations and donor advised funds face excise taxes for grants made to other non-profit organizations that turn out to be merely supporting organizations for other charities.
    United StatesTax
    Berliner Cohen
    Berliner Cohen
  • Article

    Take Advantage Of Two-Year Window For Huge Estate Planning Opportunities

    As you may know, the President signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act") on December 17, 2010.
    United StatesTax
    Berliner Cohen
    Berliner Cohen
Article

Bequests to Non-Citizen Spouses Taxable Unless Special Trusts (QDOTs) Are Created

Tax treaties between the United States and other countries are often negotiated with debates at home and abroad about the benefits of free trade and the ills of protectionism.
United StatesTax
Berliner Cohen
Berliner Cohen
  • Article

    U.S. Supreme Court Narrows CERCLA "Arranger" Definition

    On May 4, 2009, the U.S. Supreme Court handed down an important decision under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), in the case of Burlington Northern and Santa Fe Railway Co. v. United States (Shell Oil Co.).
    United StatesEnvironment
    Berliner Cohen
    Berliner Cohen
  • Article

    What Passage Of Proposition 99 Means To The California Homeowner

    When Proposition 99 was passed in June 2008, supporters argued that it would assure the a situation like that in Kelo v. City of New London, Connecticut 545 U.S. 469 (2005) would not happen in California.
    United StatesReal Estate and Construction
    Berliner Cohen
    Berliner Cohen
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