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
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
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” BRIEFLY … Read More
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
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
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

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