Intermediate Sanctions for Estate Planners
Probate and Property, November/December 2000, Volume 14, Number 6
William H. Caudill
William H. Caudill is a partner with Fulbright & Jaworski, L.L.P. in Houston, Texas.
As part of the Taxpayers Bill of Rights 2, Pub. L. No. 104-168, 110 Stat. 1452 (1996), Congress enacted the "intermediate sanctions" legislation in the form of new Code § 4958. Code § 4958 governs certain transactions between public charities and related individuals or entities.