When you include the American Institute for Cancer Research in your estate plans, you make a major difference in the fight against cancer.

Corporate Champions who partner with the American Institute for Cancer Research stand at the forefront of the fight against cancer

The Continuous Update Project (CUP) is an ongoing program that analyzes global research on how diet, nutrition and physical activity affect cancer risk and survival.

A major milestone in cancer research, the Third Expert Report analyzes and synthesizes the evidence gathered in CUP reports and serves as a vital resource for anyone interested in preventing cancer.

Whether you are a healthcare provider, a researcher, or just someone who wants to learn more about cancer prevention, we’re here to help.

AICR has pushed research to new heights, and has helped thousands of communities better understand the intersection of lifestyle, nutrition, and cancer.

Read real-life accounts of how AICR is changing lives through cancer prevention and survivorship.

We bring a detailed policy framework to our advocacy efforts, and provide lawmakers with the scientific evidence they need to achieve our objectives.

AICR champions research that increases understanding of the relationship between nutrition, lifestyle, and cancer.

AICR’s resources can help you navigate questions about nutrition and lifestyle, and empower you to advocate for your health.

AICR is committed to putting what we know about cancer prevention into action. To help you live healthier, we’ve taken the latest research and made 10 Recommendations for Cancer Prevention.

Gift Planning Update

Which Way Will Estate and Gift Tax Exemptions Go?

The gift and estate tax exemptions are anticipated to increase to $13,610,000 in 2024, compared to $12,920,000 in 2023. Unless tax law changes are enacted in the coming two years, on January 1, 2026, the exemption amount is set to automatically revert back to the credit in effect in 2017 ($5,490,000) with inflation adjustments for the intervening years—estimated to be about $6.5 million. This provision was included in the Tax Cuts and Jobs Act of 2017.

Clients with net worth in excess of $6 million should plan in the coming years to revisit estate documents to take advantage of the higher amounts and to structure estate plans in the event the exemption drops. This could include:

  • The creation of charitable remainder trusts, providing the donor with payments for life, a current income tax deduction and an estate tax deduction for amounts passing to charity at the trust’s end.
  • Funding of charitable lead trusts that will pass corpus to children and/or grandchildren while gift tax and generation-skipping transfer tax exclusions are high.
  • A review of beneficiary designations on qualified retirement accounts to determine if part should pass to remainder trusts or charitable gift annuities at death to make payments to family members at the owner’s death and generate an estate tax deduction.

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