Monthly Archive
April 2013
- Best Assets for Funding Testamentary CRTs
- Challenges of Investing Smaller CRTs
- Guidelines on Gifts of Appreciated Property
- Charitable Planning and the Alternative Minimum Tax (AMT)
March 2013
- Helping Old and Young with an IRA
- Charitable Bequest Planning for Cautious Spouses
- In Terrorem Clauses in Charitable Remainder Trusts
- Charitable Formula Clauses May Need Revising
February 2013
- Qualified Charitable Distributions from IRAs More Appealing
- American Taxpayer Relief Act Enhances Certain Gifts
- “Pease” Limitation Should Affect Few Charitable Donors
December 2012
- How Will the New 3.8% Medicare Surtax Affect Charitable Remainder Trusts (CRTs)?
- Include Charitable Giving Authority in Powers of Attorney
- Can Charitable Gifts Aid Specific Individuals?
November 2012
- Gift Annuities as a Hedge against Higher Capital Gains Tax Rates
- Leverage Gift Tax Exemptions with Charitable Gift Annuities
- Time-Release Estate Distributions
- Annual Giving through Charitable Lead Annuity Trusts
October 2012
- Are Charitable Pledges Deductible if Paid after Death?
- Conservation Easement Gift Law Due to Expire
- Gifts of Remainder Interests in Vacation Homes and Farms Trim Transfer Taxes
- Contributions of Timber and Timberland
September 2012
- Split-Interest Gift Opportunities after §7520 Rate Hits Rock Bottom
- Charitable Lead Unitrusts for Grandchildren
- Gifts by “S” corporation shareholders
- Using Excess Group Life Coverage to Make a Charitable Gift
August 2012
July 2012
- IRS, Courts Take Tough Stance on Gift Appraisals
- IRS Updates Report on Noncash Contributions
- Planning Gifts of Securities in 2012
- Record Low §7520 Rates Suggest Term-of-Years CRTs
June 2012
- Charitable Bequests of Tangible Personal Property Avoid Headaches
- Final Regs Require Pro-Rata Tax Treatment of CLAT Payments
- Can Charitable Donors Double Up on Deductions?
- The Generous Farmer’s Dilemma
May 2012
- Contributions from Revocable Living Trusts
- Donors Should Verify Charities’ Status
- Funding a Unitrust with Life Insurance
- Challenges of Investing Smaller CRTs
April 2012
- Tax Strategies for Charitable Gift Annuities
- What’s in a Name?
- Disclaimers by IRA Beneficiaries
- Large Gifts May Alter Charity’s Status
March 2012
- Gifts Prior to Selling Business Interests
- Contingent Charitable Bequests from Retirement Accounts
- CRT Sprinkling Clause Lets Charity Benefit Early
- Gift Assets Split This Way and That
February 2012
- Tips for Charitable Donors Who Can’t Use Deductions
- Donors Should Get Their Deductions in a Bunch
- Diverting Income to Charities May Reduce Multiple Taxes
- Deferring Income through Unitrusts and Gift Annuities
- Converting Assets to Income with Good Tax Results
January 2012
- New Pooled Income Funds Offer Best Deductions in 2012
- S Corporation Stock Can Fit into a Charitable Lead Trust
- Increased Gift Tax Exemption and Charitable Gift Planning
- Borrowing May Be Costly for Charitable Remainder Trusts
December 2011
- Remainder Interests in Cropland, Orchards and Pastures
- Gifts of Harvested Crops
- Agricultural Products in Charitable Remainder Trusts
- Conservation Easements Offer Favorable Tax Incentives
- Recommended Charitable Gift Annuity Rates Change July 1
- IRA QCDs That Replace RMDs Can Cut Taxes Multiple Ways
- Charitable Lead Trusts Can Magnify the Gift Tax Exemption
- Benefitting Multiple Charities with the Same Property
October 2011
- Year-End Tax Planning and Charitable Giving
- Trust Beneficiaries Have Unusual Gift Opportunity
- Term of Years Charitable Remainder Trusts Can Solve Problems
- QRP from ESOP Good for CRT
September 2011
- September 30 Deadline Approaching for IRA Cash-Outs by Charities
- Squeezing Income from a Charitable Gift of Real Property
- Converting U.S. Savings Bonds to Lifetime Income without Paying Tax
- Funding Charitable Remainder Trusts with Life Insurance
August 2011
- Advantages of Making Contributions for Offspring
- Donor Recognition and “Naming Opportunities”
- Shared Real Estate Ownership with Charitable Donee
- Charitable Bequest Planning with U.S. Savings Bonds
July 2011
- May "Trouble" Rest in Peace
- Expenses of Volunteers Are Deductible, But They Need a Note
- Charitable Estate Planning for Vacation Property
- Fixed Terms Make Sense for Charitable Remainder Annuity Trusts
June 2011
- Recommended Charitable Gift Annuity Rates Changing
- IRA QCDs That Replace RMDs Can Cut Taxes Multiple Ways
- Charitable Lead Trusts Can Magnify the Gift Tax Exemption
- Benefitting Multiple Charities with the Same Property
May 2011
- Charitable Bequests Can Save State Estate Taxes in 22 States
- Planning Testamentary Charitable Gift Annuities
- Borrowing by Trustee Poses Risks for Charitable Remainder Trusts
- Tax Act Encourages Gifts by S Corporations—Especially Food Inventories
April 2011
- Charitable Formula Clauses Need a Second Look
- Disclaiming Retirement Account Means Low-Cost Charitable Bequest
- Charitable Gifts of “Slightly” Appreciated Property
- Post-Nuptial CRT Planning ... Just in Case
March 2011
- Gifts by S Corporations Raise Unique Issues
- Getting Creative with Unitrust Investments
- Ideas for Clients Suffering from Form 1040 Shock
- What Happens When Donors Outlive Their Charitable Deductions?
February 2011
- “New” Pooled Income Funds Generate Largest Deductions
- Calculating Deductions for Contributions of Bonds
- Gift Planning for Paul Bunyan
January 2011
- New Tax Act Provisions Affect Charitable Giving
- IRA Gift Opportunity Renewed for 2010 and 2011
- Other Provisions Encourage Charitable Giving
- Estate Tax and Gift Tax Revisions
December 2010
- Charitable Remedies for a Bad Case of Modified Carryover Basis
- Donors’ Dilemma: Charitable Gift Planning in Late 2010
- Providing for “Financially Disabled” Beneficiaries
- Algebraic Solution to Charitable Gift Problem
November 2010
- Window of Opportunity for Charitable Lead Annuity Trusts in Late 2010
- Beware of Buyer “Waiting in the Wings”
- Deathbed Gifts May Still Make Sense
- Shared Ownership of Realty Between Charities and Donors
October 2010
- Gift Planning Under Record Low Interest Rates
- Clients Who Can't Use Charitable Deductions
- Mortgages on Gift Property May be Taxing for Charities
- Certain Assests Make Better Charitable Bequests Than Lifetime Gifts
September 2010
- Contributions to Foreign Charities
- IRS Explains Deductions for Credit Card Gifts
- Matching Gifts by Companies
- Donors Who Wish to Remain Anonymous
- Use It or Lose It Rule for Charitable Deductions
August 2010
- Something in Return: Gifts Where Donors Receive Something Back
- Providing for Charity and a Family Member ... in Privacy
- Post-2010 Charitable Planning Where Federal Estate Tax Is Not a Concern
- Will a Charity Turn Down Your Client’s Gift or Bequest?
July 2010
- Should Clients Maximize Charitable Deductions in 2010?
- Mortgages Complicate Gifts of Real Estate
- Like Kind Exchange as a Bargain Sale
- Charitable Remainder Trusts for Noncitizen Spouses
June 2010
- State Estate Taxes and Charitable QTIP Trusts
- IRS Report Sheds Light on Noncash Charitable Contributions
- Tax Consequences When a Gift Is Returned
- Tax Strategies for Philanthropic Families
- Charity as the "Ultimate Contingent Beneficiary" of an Estate
May 2010
- State Estate Taxes Add to Estate Planning Complexity
- CRTs Can Erase Capital Gains from ESOPs ...
- ... And Profit-Sharing Plans, as Well
- Another Avenue to Estate Tax Deductions
April 2010
- Renewal of IRA Gift Provision for 2010 Expected
- Gift Tax Liability for CRTs Created in 2010?
- Another Gift Planning Tip for Clients Who Convert to Roth IRAs
- IRS Winter 2010 Statistics of Income Dissects CRTs, CLTs and PIFs
March 2010
- Charities Need to Cash Out Partial IRA Distributions
- Bequests of Savings Bonds to Charitable Remainder Trusts
- Charitable Gift Opportunities with Corporate Bonds
- Should Clients Contribute Commercial Annuities?
February 2010
- Estate Tax Repeal and the Philanthropic Client
- Adding Flexibility to CRT Beneficiary Arrangements
- Accelerating Benefits to Charity from CRTs
- Liquidation of Corporations by Charity
January 2010
- Roth IRA Conversion Puzzle a No-Brainer for Philanthropic Clients
- Providing Flexibility in Charitable Bequests
- Real Estate in Charitable Gift Planning
- Choosing the Right §7520 Interest Rates
- Charitable Planning Where Federal Estate Tax Is Not a Concern
- Federal Income Tax Proposals and 2010 Charitable Gift Planning
- Keeping Peace in the Family When Leaving IRAs to Charity
- Rest in Peace, Series H and E Bonds
- Gifts of Appreciated Securities Back in Style?
- Guidelines on Gifts of Appreciated Property
- Algebraic Solution to Charitable Gift Challenge
- Unitrusts Offer Cleansing Solution for Capital Gains
- When Clients Wish to Restrict Charitable Gifts
- Avoiding Confusion in Charitable Bequest Planning
- The “Kiddie Tax” and CRTs for College Education
- Maximizing the Value of Savings Bonds in an Estate
- Nonqualified Charitable Remainder Trusts Worth a Look
- Charitable Estate Planning for Married Donors
- Charitable Bequests of “Disadvantaged Property”
- IRS Revises Process for Switch to Public Charity Status
- Charitable Gift Opportunities with Revocable Living Trusts
- Should Corporations Ever Establish Charitable Remainder Trusts?
- Funding CRTs with Closely Held Stock
- Gift Opportunities Prior to Selling a Business
- Philanthropy in a Difficult Economy
- Can Life Insurance Fund a Unitrust?
- Charities’ Challenges in Accepting Debt-Encumbered Real Estate
- Strategies for Gifts of “Lightly” Appreciated Property
- New Mortality Tables Affect Charitable Contribution Deductions
- Charitable Gift Annuity Deductions Can Offset Roth IRA “Conversion Tax”
- Best to Exempt Charitable Bequests from Payment of Estate Taxes
- Contributions of Timber and Timberland
- Tax Savings for Donors Who Don’t Itemize Deductions
- Helping Clients Retire from the “Landlord Business”
- Charitable Planning and the AMT
- Quick Quiz
