advisor to the advisor
Russ offers paralegal consulting services to licensed professionals working with exempt organizations, donors, and their advisors in structuring noncash contributions, including closely held business and real property interests to serve the mutual advantage of all parties.
He can provide a qualified appraisal meeting the requirements of reg. section 1.170A-13(c)(3) to substantiate a claimed income and/or transfer tax deduction for the contribution of an "income" or remainder interest in a split-interest trust.
He also provides in-depth research into and critical analysis of a variety of nontax legal issues relating to trusts, decedents' estates, and future interests, to licensed professionals only. He drafts trial and appellate briefs for lawyers engaged in litigating these matters.
Here is what some of his consulting clients are saying about his work:
"he gives meticulous attention to detail"
"he crafts language that is customized to the client's unique requirements"
"he provides clear, written explanations how the plan works and what the documents are intended to achieve"
"his writing is clear and concise"
"he knows where to look, and what it means when he finds it"
"he knows how to build an evidentiary narrative, how to frame a persuasive argument"
"he situates the argument in its policy context"
He can provide a qualified appraisal meeting the requirements of reg. section 1.170A-13(c)(3) to substantiate a claimed income and/or transfer tax deduction for the contribution of an "income" or remainder interest in a split-interest trust.
He also provides in-depth research into and critical analysis of a variety of nontax legal issues relating to trusts, decedents' estates, and future interests, to licensed professionals only. He drafts trial and appellate briefs for lawyers engaged in litigating these matters.
Here is what some of his consulting clients are saying about his work:
- planning and drafting
"he gives meticulous attention to detail"
"he crafts language that is customized to the client's unique requirements"
"he provides clear, written explanations how the plan works and what the documents are intended to achieve"
- research and writing
"his writing is clear and concise"
"he knows where to look, and what it means when he finds it"
- forensics/briefwriting
"he knows how to build an evidentiary narrative, how to frame a persuasive argument"
"he situates the argument in its policy context"
- actuarial factors and qualified appraisals
- funding a gift annuity with appreciated property,
- reporting a split-interest gift,
- commuting or accelerating a portion or all of a charitable remainder trust,
- assigning a portion or all of a gift annuity to the issuing charity,
- valuing a retained life estate,
- discounting the remainder gift in a GRAT,
- converting a QPRT to a GRAT,
- return preparation/review
- 5227s for charitable remainder trusts
- 1041s/5227s for charitable lead trusts
- 990-PFs for private foundations
- 709s for reportable gifts
- 706s for reportable estates and/or to preserve DSUEA
- 1041s for decedents' probate estates and for nongrantor irrevocable trusts