Monthly Archives: March 2013

Treacy To Prepare Two New BNA Tax Management Portolios

March 29, 2013

Gerald B. Treacy, Jr. has been asked by BNA Tax Management to prepare new editions of their Portfolios on Supporting Organizations and Community Property. These Portfolios are expected to be published in 2014 and 2015, respectively. Supporting Organizations: Tax Management Portfolio #459 (BNA) (2009) Community Property: Tax Management Portfolio #802-2d (BNA) (2009)

Treacy Law Firm, PLLC Hires Two New Of Counsel Attorneys

March 29, 2013

On March 1, 2013, Treacy Law Firm retained the services of two Of Counsel attorneys – Matthew A. Lind, and Anthony R. Hinson.

Hangover for Type III SOs – Treasury Issues Final Regulations for Supporting Organizations

By Gerald B. Treacy, Jr.

Originally Published in Trusts & Estates, April 2013

Treasury’s holiday gift for the 2012 season came in the form of final and temporary regulations for supporting organizations (“SOs”) published December 28, 2012.1 While a few provisions relate to other varieties of SOs, by far the bulk of the new regulations relate to “Type III” SOs “operated in connection with” publicly supported organizations,2 an […]

New Regulations for Type III SOs

By Gerald B. Treacy, Jr.

Originally Published in Wealth Management.com, January 2013

On Dec. 28, 2012, the Internal Revenue Service published final regulations regarding Type III supporting organizations (SOs), along with temporary regulations.1 A Type III SO is one that’s operated in connection with one or more SOs. These regs constitute a culmination of sorts of the IRS’ interest in curbing what it perceived as abusive practices […]