Attorney Profile
- Practice Areas
- Estate Planning & Administration
- Tax
- Bar Admissions
- New Jersey
- U.S. District Court, District of New Jersey
- New York
- Education
- New York Law School, LL.M., Taxation, 2011
- Seton Hall University School of Law, J.D., 2006
- Boston College, B.S., cum laude, 2001
Tracy M. Child
Associate
Tracy M. Child practices in Riker Danzig's Trusts & Estates Group where she assists individuals and families with a broad range of estate planning, estate administration, family business succession planning, and related tax work. In the course of doing so, Tracy counsels clients on establishing an estate plan that meets their needs and objectives as tax efficiently as possible, including:
- Drafting wills, revocable trusts, insurance trusts, grantor retained annuity trusts, etc., to ensure the client's succession plan and tax objectives are maintained beyond the client's life.
- Administration of estates and trusts.
- Counseling individuals on charitable giving, including establishing and administering family foundations, donor advised funds and charitable trusts.
Tracy also assists various tax-exempt organizations in formation and application for tax-exempt status, and counsels them on their administration and day-to-day operations, including federal and state compliance with their corporate and tax requirements and grant-making, as well as dissolution.
Law and Politics magazine has named Tracy a Super Lawyers "Rising Star" since 2009.
Prior to attending law school, Tracy was a senior tax associate with Deloitte and Touche LLP, where she managed clients' corporate tax compliance needs. She was also an associate at Arthur Andersen LLP, where she assisted corporate tax clients in minimizing state tax exposure and liability.
Related Articles
- Legal Issues in Reviewing Non-Profit Websites
Mar 20, 2012 - All Clients Should Review their Estate Plans in Light of New Federal Gift, Estate, and Generation-Skipping Tax Changes
Oct 3, 2011 - Year-End Planning Tips: Capital Expenditures
Oct 3, 2011 - “Crummey Notice” Reminder for 2011 Gifts
Oct 3, 2011 - Feeling Generous? Make Sure Gifts Are Completed by Year-End
Oct 3, 2011 - Set to Expire: Direct Distributions from an IRA to a Qualified Charity
Oct 3, 2011 - One (Likely Last) Opportunity Remains to Disclose Foreign Accounts and Entities and Avoid Criminal Prosecution
Apr 1, 2011 - New Third-Party Reporting Requirements Make It Very Likely That the IRS Will Now Know About Your Foreign Account or Entity
Apr 1, 2011 - Does Your Nonprofit Organization Have All the Proper Policies in Place? - The IRS Is Asking
Dec 1, 2009 - Redesigned Form 990 Eliminates the Advance Ruling Period, And More…
Nov 1, 2008 - Personal Charitable Commitments May Not be Paid Through Private Foundations or Donor Advised Funds
Jul 1, 2008 - FOCUS ON CHARITABLE GIVING: Charitable Donations of Property Are Deductible Only If Special Rules Are Followed
Mar 13, 2008 - Focus on Foundations: Nonprofit Sector Panel Issues Best Practices Manual for Nonprofits
Nov 26, 2007 - Public Charity Reclassification Requests by Supporting Organizations under the Pension Protection Act
Aug 1, 2007 - Public Charity Reclassification Requests by Supporting Organizations under the Pension Protection Act
Feb 27, 2007 - New Jersey Declines to Follow the Federal Income Exclusion for IRA Distributions to Charities
Nov 29, 2006
