Dodging Pitfalls in charitable Planning with Interests in Pass-Through Entities

Probate & Property Magazine: Volume 28 No. 01

By

Tye J. Klooster is a partner in the Chicago office of Katten Muchin Rosenman LLP and vice-chair of the Business Investment Entities, Partnerships, LLCs, and Corporations Committee. Anna G. Kardaras is an associate in the Chicago office of Katten Muchin Rosenman LLP.

Charitable planning with interests in pass-through entities is complicated by various pitfalls. The purpose of this article is to draw attention to a number of the pitfalls that exist for Subchapter K and S corporation tax laws when an individual transfers interests in pass-through entities to charity.

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