Russell J. Ressler

Tax

Russell J. Ressler | Stradley Ronon Stevens & Young, LLP

Introduction Significant tax law changes are scheduled to take effect on January 1, 2013. Individuals should take advantage of unprecedented opportunities to transfer up to $5.12 million ($10.24 million for married couples) to family members (or others) free of federal gift tax and federal...

Nonprofit

Tara M. Walsh, John C. Hook, Russell J. Ressler | Stradley Ronon Stevens & Young, LLP

When can charities be required to return restricted gifts to donors? While a gift is considered complete when accepted, there are times when donors can not only enforce restrictions but also have their gifts returned from noncompliant charities. On January 24, 2012, an Oklahoma jury awarded...

Russell J. Ressler | Stradley Ronon Stevens & Young, LLP

The succession of a family business, whether to other family members or to unrelated third parties or employees, is an important and involved process and must take into account many factors - including the continuing financial needs of the owner and the owner's spouse, family dynamics, continued...