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  • Description

    Payments that are meant to be partly contributions and partly for goods and services provided to the donor by a charity are called quid pro quos (QPQ). These may apply to a fundraising banquet when the donor’s contribution covers more than the cost of his meal. QPQ gifts have specific rules that apply to them with regard to deductions. This CLE course will explain quid pro quos to make sure that you can advise your clients in getting deductions without crossing the line.

  • Instructor Bio

    Rachel Sherman

    Rachel B.G. Sherman is a Principal in Cummings & Lockwood’s Private Clients Group and is based in the Stamford office. She joined the Firm in 1999. Rachel works with high net worth individuals and families to address their estate planning needs, including the preparation of wills and trusts, tax planning, charitable giving, multi-generational planning, planning for retirement benefits and real estate holdings, gifting and preparation of gift tax returns.

    Rachel also focuses her practice on estate administration and trust administration, where she advises and assists families through the estate settlement process, handles probate court matters and provides guidance and legal services to fiduciaries.

    Katherine Cotter Gent

    Katherine (“Kacie”) Cotter Gent is an Associate in Cummings & Lockwood’s Private Clients Group and is based in the Greenwich office. Kacie joined Cummings & Lockwood in 2016 and focuses her practice on estate planning, which includes the drafting of Wills, Revocable and Irrevocable Trusts, Powers of Attorney and Health Care documents.

    She also advises high net worth individuals on estate, taxation and charitable issues, including estate and gift tax planning, generation-skipping transfer tax planning and income tax planning. In addition, Kacie administers estates and trusts, in which she represents Executors/Personal Representatives and Trustees.