About Me
- Joy Elizabeth Hodge ESQ.
- Hackensack, NJ, United States
- Attorney at Law (NJ, NY, VA) Specializing in Trusts and Estates - Business Succession Planning. I currently focus on taxation law, with a particular emphasis on business advice, succession and estate planning. I draft complex commercial documents, trusts, wills and business succession plans in order to maximize the wealth of current principals and preserve closely-held and family businesses for the next generation of ownership. I serve as an advisor to corporate clients on such matters as partnership and shareholder agreements, protection of trademarks and copyrights, corporate/commercial transactions, including the formation, purchase, sale and restructuring of businesses and professional practices, and general corporate agreements.
Monday, August 24, 2009
Reformation of CRT to Correct Drafting Error Not Self-Dealing
Reformation of CRT to Correct Drafting Error Not Self-Dealing: "The Service has ruled privately that a proposed judicial reformation of a charitable remainder unitrust to remove a net income with makeup provision will not constitute an act of self-dealing as defined in section 4941 of the Code. According to affidavits submitted by the parties, the drafting error was based on a misunderstanding as to the liquidity of the trust's underlying assets. Read on to see how this could have been prevented."
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