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Janet Rickershauser, a senior attorney in the firm’s Trusts & Estate Planning Practice, specializes in estate planning, charitable giving and tax-exempt organizations. Ms. Rickershauser advises individuals and families on both estate and charitable planning strategies, including transfers of interests in business entities and the creation of charitable foundations, charitable remainder trusts and charitable lead trusts. She also works with large and small charitable organizations on tax and governance issues and with banks and trust companies on trust-related federal tax and state law issues.

Ms. Rickershauser’s work with tax-exempt organizations ranges from guiding new organizations through the process of obtaining 501(c)(3) status to advising established charities on the unrelated business income tax (“UBIT”), intermediate sanctions and private foundation excise tax issues, and operating as a scientific research or medical research organization.  She has also provided guidance on joint ventures with for-profit business entities, scholarship and disaster relief programs, and international grantmaking and other international charitable activities.

In her estate planning work, Ms. Rickershauser advises clients on the complex tax issues involved in transferring interests in partnerships, limited liability companies and S corporations. She also assists clients with income and transfer tax issues related to life insurance and retirement benefits, and with complex gift and estate tax planning involving trusts and family partnerships. In addition, Ms. Rickershauser works with banks and trust companies on compliance with trust- and IRA-related state and federal regulatory requirements as well as on fiduciary income tax issues.

Before joining Goodwin Procter in 2007, Ms. Rickershauser was an associate at Patterson, Belknap, Webb & Tyler in New York and at Cummings & Lockwood in Stamford, Connecticut.

Ms. Rickershauser has lectured at the Boston Bar Association on charitable lead trusts and on state and federal requirements for terminating private foundations. Since 2007, in conjunction with Lawyers’ Clearinghouse and Volunteer Lawyers for the Arts, she has taught seminars on creating and operating  501(c)(3) nonprofit corporations in Massachusetts.