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For Financial Advisors
A quarterly online publication for:
attorneys,
accountants,
trust officers,
insurance advisors,
investment counselors, and
financial planners.
It is designed to keep philanthropic planners up-to-date on developments in estate planning as they relate to testamentary and lifetime plans of support of qualified charities.
Winter 2013
NEW LAW FOR NEW YEAR New Certainty, New Opportunities
Estate Tax: Exemption Same, Rate Rises
IRA Charitable Rollover Back Again
Mix of Old and New
Other Key Provisions of ATRA 2012
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Fall 2012
Terminating a CRT in Times of Low Discount Rates: The Rest of the Story
Set-Aside Treated as Qualifying Distribution
No UBTI Issues When CRT Owns Shares of Trustee/Beneficiary Endowment
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Spring/Summer 2012
IRS Approves Variable Payments from Charitable Lead Annuity Trust
Briefly ...
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Winter 2012
Low Interest Rates Drive ACGA-Suggested Rates Down Again
Extra Care Needed in Planning CRTs
Legislative Alert: IRA Charitable Transfer Expired at End of 2011
Trustees Accountable for Management of Trust
Briefly ...
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Fall 2011
New Gift Annuity Rates, New Methodology
Low Rates Make Lead Trusts, Gifts of Income Interests Attractive
IRS Approves Purchase of Commercial Annuity by Trustee of CRAT
When Is a Gift a Gift?
Briefly ...
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Spring/Summer 2011
Benefits of Accelerating Estate Gifts
IRD Still Best Choice for Testamentary Gifts
Continuing Role for Credit Shelter Trusts
Gift of the MAGI
IRA Rollover Expires at End of 2011
Correction of Scrivener's Error Nets $11 Million for Charity, Deduction for Estate
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Winter 2011
Beyond the Sunset: 2010 Tax Act
Individual Income Tax: Steady as She Goes
Payroll Tax Cut: New Wrinkle
Resurrection of Estate Tax
Charitable Planning Under Tax Act 2010
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