Jeremiah W. Doyle, IV, Esq.
Senior Vice President, BNY Mellon Wealth Management
BS, Providence College
JD, Hamline University
LLM in Banking and Financial Law, Boston University School of Law
LLM in Taxation, Boston University School of Law
Areas of Interest
Jeremiah W. Doyle, IV is an estate planning strategist for BNY Mellon’s Private Wealth Management group and a Senior Vice President of Bank of New York Mellon. He has been with the firm since 1981. Jere provides high net worth individuals and families throughout the country with integrated wealth management advice on how to hold, manage and transfer their wealth in a tax efficient manner. Jere is admitted to practice law in the Commonwealth of Massachusetts and before the United States District Court, United States Court of Appeals (First Circuit) and the United States Tax Court. He formerly served as a member of the Massachusetts Joint Bar Committee on Judicial Appointments. He is the editor and co-author of Preparing Fiduciary Income Tax Returns, a contributing author of Preparing Estate Tax Returns, a contributing author of Understanding and Using Trusts, a contributing author of Drafting Irrevocable Trusts in Massachusetts all published by Massachusetts Continuing Legal Education, a reviewing editor of the 1041 Deskbook published by Practitioner’s Publishing Company and a contributing columnist for Estate Planning Review – The Journal published by Commerce Clearing House. Jere is a lecturer in law in the Graduate Tax Program at Boston University School of Law. Jere received a LL.M. in banking law from Boston University Law School, a LL.M. in taxation from Boston University Law School, a Juris Doctor from Hamline University Law School and a BS in accounting from Providence College. He is a member of the American Bar Association, Massachusetts Bar Association, Boston Estate Planning Council and the Essex County Bar Association. He served as president of the Boston Estate Planning Council and as a member of its Executive Committee and was a 20-year member of the Executive Committee of the Essex County Bar Association. He is also a member of the steering committee for the American Institute of Certified Public Accountants Advanced Estate Planning Program. He was named as the “Estate Planner of the Year” in 2009 by the Boston Estate Planning Council. In 2011 he was elected to the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner® (Distinguished). He has spoken at numerous professional education programs throughout the country on various topics, been quoted in numerous business publications and has appeared on CNBC, MSNBC and CNN.
Exempt Organizations: LAW TX 926
This course examines the formation, organization, operation and tax aspects of tax-exempt entities including charitable organizations, private foundations and various other tax-exempt entities such as healthcare organizations, social clubs, business leagues, trade associations, fraternal organizations and arts organizations. The course will analyze the following topics: the rationale for federal tax-exempt status; general considerations in organizing tax-exempt entities, including selection of appropriate form and methods of obtaining and maintaining tax-exempt status; distinctions between non-profit and tax exempt status; income taxation of exempt organizations; structuring relationships with nonprofit affiliates and for profit business organizations; liability and responsibility of agents, officers and directors; prohibited transactions; the taxation of unrelated business taxable income; private benefit/private inurement; intermediate sanctions; fundraising; political activities; and considerations in acquisitions, mergers and liquidations of exempt organizations. Pre or Co-Requisite: Federal Income Tax I
FALL 2017: LAW TX 926 A1 , Sep 11th to Dec 4th 2017
FALL 2017: LAW TX 926 OL , Sep 5th to Dec 11th 2017
FALL 2018: LAW TX 926 A1 , Sep 10th to Dec 3rd 2018
FALL 2018: LAW TX 926 OL , Sep 4th to Dec 10th 2018
Tax Aspects of Charitable Giving: LAW TX 950
Charitable gift planning has long been a crucial component in wealth management and estate planning. It remains an important factor in the "tool box" of estate and tax professionals. While humanitarian commitments remain the primary motivating force behind private philanthropy, the tax benefits associated with charitable strategies and techniques have assumed greater importance as our system of taxation has grown increasingly complex. This course will examine the federal tax implications (income tax, gift tax, estate and generation skipping transfer tax, and capital gains tax) of key strategies associated with charitable gift planning for incorporation into the overall estate plan. Topics covered will include types of charitable entities, requirements of a charitable gift, charitable alternatives (private foundations, donor advised funds and supporting organizations), split interest transfers (charitable remainder and lead trusts), bargain sales, gifts of complex assets, and testamentary transfers. Case studies will be used to illustrate optimal intervivos and testamentary planning for creating flexibility while avoiding pitfalls. None. Recommended: Federal Income Taxation I, Federal Income Taxation II and Estate and Gift Taxation.
SPRG 2018: LAW TX 950 A1 , Jan 16th to Apr 24th 2018
SPRG 2018: LAW TX 950 OL , Jan 16th to Apr 25th 2018
SPRG 2019: LAW TX 950 A1 , Jan 15th to Apr 23rd 2019
SPRG 2019: LAW TX 950 OL , Jan 15th to Apr 24th 2019
Tax Aspects of Marital Dissolution: LAW TX 980
The principal objective of this course is to study the fundamental federal tax provisions governing the dissolution of a marriage. The course will cover the common tax issues arising as the result of a marital dissolution including alimony, child support, property settlements, filing status, deductible of expenses, allocation of tax carryforwards, liability for tax deficiencies and estate and gift tax issues. The course will concentrate on the tax rules relating to alimony and property settlement. To the extent time is available at the end of the course, we will discuss the exposure of trust assets to creditor's (ex-spouse's) claims. Recommended: Federal Income Tax I
FALL 2017: LAW TX 980 A1 , Sep 11th to Dec 4th 2017
FALL 2017: LAW TX 980 OL , Sep 5th to Dec 7th 2017
FALL 2018: LAW TX 980 A1 , Sep 10th to Dec 3rd 2018
FALL 2018: LAW TX 980 OL , Sep 4th to Dec 6th 2018
Taxation of Trusts and Fiduciaries: LAW TX 937
Income tax consequences arising upon the death of a decedent and special income tax treatments of estates, trusts, and fiduciaries. Topics include determination of gross income and allocation between the decedent and the estate or trust; special problems with income in respect of a decedent; separate and conduit taxation of estates and trusts; allocation of tax attributes between an estate or trust and its beneficiaries; grantor trust rules, and other topics. Prerequisite: Federal Income Taxation I.
SPRG 2018: LAW TX 937 A1 , Jan 18th to Apr 19th 2018
SPRG 2018: LAW TX 937 OL , Jan 16th to Apr 25th 2018
SPRG 2019: LAW TX 937 A1 , Jan 17th to Apr 18th 2019
SPRG 2019: LAW TX 937 OL , Jan 15th to Apr 24th 2019