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      <description>Stay up to date with our latest news including the latest from Washington, Case of the Week, Private Letter Ruling, and Article of the Month.</description>
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        <title><![CDATA[Son and Daughter Each Give $35.1 Million to Father]]></title>
        <description><![CDATA[In McDougall v. Commissioner, 163 T.C. 112 (2024), the Tax Court determined that the termination of a QTIP trust and the transfer of assets from two children to their father created taxable gifts.]]></description>
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        <title><![CDATA[Gifts from IRAs, Part 5]]></title>
        <description><![CDATA[Quentin was the firstborn child in a large family. Throughout his childhood, Quentin&rsquo;s parents worked hard to put food on the table for their children. They also instilled in Quentin the value]]></description>
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        <title><![CDATA[Foundation's Educational Grant Procedures Approved]]></title>
        <description><![CDATA[Foundation requested advanced approval of its educational grants under Sec. 4945(g)(1). Grants will be awarded to students of a particular descent that are enrolled in or plan to enroll in courses at]]></description>
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        <title><![CDATA[Testamentary Gift Annuities, Part 2]]></title>
        <description><![CDATA[Charitable gift annuities (CGA) have long been a trusted option for donors who want to make a meaningful gift while receiving reliable, fixed payments. With a CGA arrangement, the donor contributes]]></description>
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