Skip to content

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 2019
  • IRS Announces Exemptions for 2019 and Clarifies Post-TCJA Issues
  • When a Gift Is Not a Gift
  • IRS: Advertising Income Is Not UBTI
  • Briefly...

 Read More pdf.gif

Winter 2018
  • Charitable Planning After Tax Reform
  • Lower Rates, but Same Gifts of Cash Deductible
  • Gifts of Cash Deductible Up to 60% of Contribution Base
  • Standard Deduction Nearly Doubled and Deductions Eliminated
  • Federal Estate and Gift Taxes Stay but Exemption Doubles
  • What Hasn’t Changed

 Read More pdf.gif

Fall 2017
  • Painful Lessons: Details Matter
  • Too Much of a Good Thing Dooms Deduction
  • Extreme Goodwill Doesn’t Pay Off for Taxpayers
  • Last Minute Maneuvers Prove Too Little Too Late
  • Potential Bequest Will Be “Unusual Grant”

 Read More pdf.gif

Winter 2017
  • Big Jump in Discount Rate Affects Charitable Deductions
  • Tax Court Sends Message: Say What You Mean and Mean What You Say
  • IRS Releases 2017 Brackets—For Now
  • Briefly …

 Read More pdf.gif

Fall 2016
  • Planning Implications of Low Discount Rates
  • Low-Rate Challenges
  • Rev. Proc. 2016-42 Provides Alternative to Avoid 5% Probability Test Challenge
  • Low Rates Beneficial to Some Gifts
  • Briefly …

 Read More pdf.gif

Spring 2016
  • New PATH for Early Termination of Net-Income CRUTs?
  • LEGACY IRA Bill Would Expand IRA Charitable Rollover
  • Letter Ruling Allows CRT to Invest in Shares of Charity’s Endowment
  • Briefly …

 Read More pdf.gif



© Pentera, Inc. Planned giving content. All rights reserved.


Return to the top of the page