Paul M. Roy
Of counsel
Paul is of counsel in the private client and tax team.
He focuses on domestic and international tax and estate planning with a particular emphasis on philanthropy. Paul advises private foundations and other non-profit organizations on tax matters and counsels wealthy individuals with respect to planned giving. He is a frequent speaker on tax and legal issues relating to philanthropy, charitable organizations and art transactions.
Focus areas
Опыт работы
Admissions
Publications
Memberships
Talks
Assisted a professor in deferring tax on roughly 100 million dollars of gain from the sale of a drug patent through the use of a Charitable Remainder Unitrust. In addition to deferring capital gains tax, the use of the trust will greatly enhance the value of assets available for his private foundation.
Advised an African client in connection with a gift of 10 million dollars to build a new dormitory at his alma mater, a Massachusetts college.
Advised a Polish University was able to avoid a 30% withholding tax on a large pension account given to the University by a US resident alumnus.
‘Old and new rules suggest coronavirus initiatives for private foundations,’ Withers article - April 22, 2020, co-author
‘The Art Market Adjusts: Charitable donation incentives under the CARES Act,’ Withers article - April 2, 2020, co-author
‘US Coronavirus Aid, Relief, and Economic Securities (CARES) Act boosts charitable deduction limitations for 2020,’ Withers article - April 2, 2020, co-author
New York State Bar Association
Massachusetts Bar Association
Connecticut Bar Association
‘Establishing a 501c3 Organization,’ National Business Institute - April 22, 2020, co-presenter
‘Transfer of Assets to a Public Charity: Private Foundation Termination,’ Lorman Education Services - January 14, 2020, co-presenter
‘Tax Exempt Organizations: New Rules and Updates,’ National Business Institute - October 15, 2019, co-presenter
В двух словах о себе
Charitable giving is very much about choosing the right vehicle from a very large menu of options
Образование
Языки
- English
