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Religious Institutions: Update - November 5, 2009

This update examines the prohibition of religious institutions from engaging in activities that result in inurement of a church's or faith-based organization's income or assets to insiders. A case review includes discussion of an Arkansas case in which an issuance of tax-exempt bonds to a university associated with the Churches of Christ were found not to violate the state constitution, and a Wisconsin Supreme Court case in which it was held that both federal and state free exercise clauses prohibit employment discrimination claims against employees whose positions are "important and closely linked to the religious mission of a religious organization."

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HEART Legislation Enacts New Expatriation Rules

Steve Leimberg's Estate Planning Newsletter

July 23, 2008

Kevin E. Packman- Miami

Kevin E. Packman is a senior associate with Holland & Knight. His practice focuses on estate and gift tax planning for domestic and international clients as well as on pre-immigration planning for international clients. Mr. Packman's article discusses the Heroes Earnings Assistance and Relief Tax Act of 2008 (the "HEART Legislation") that was signed by President Bush on June 17, 2008. Buried in the Heart Legislation was a provision dealing with expatriation, which imposes an exit tax on persons leaving the US, and a gift or estate tax on US recipients of property from an expatriate.

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