Gift Planning Update
Charitable Remainder Trusts—Useful in Estates, Too
Charitable remainder trusts are often thought of as a tool for clients who want to provide for one or more charities during their lifetimes while retaining payments for life ... more
Powers To Revoke and Contingencies in Charitable Remainder Trusts
A charitable remainder trust cannot include a power to invade, alter, amend or revoke for the beneficial use of a person, but the grantor may retain the power, exercisable only by will, to revoke the annuity or unitrust interest of any non-charitable beneficiary [Reg. §§1.664-2(a)(4), 3(a)(4)] ... more
Charitable Options for Vacation Property
With the value of homes rising across the country, some clients may be thinking of selling vacation property they no longer need or want ... more
College Tuition, Charitable Remainder Trusts and Grandparents
Providing financial assistance for grandchildren is one way clients can reduce the college tuition burden on their own children ... more
Latest Gift Planning Articles from CGTS Analysis & Comment
The following articles are now available from the latest edition of the Charitable Giving Tax Service Analysis & Comment. To see the complete text, just click on the above link. Archived articles, and the full 1200-page gift planning library are available at no charge if you register and sign in to CGTS-Online, using the link on this page.
ONE-YEAR EXTENSION FOR CHARITABLE PROVISIONS
TRUST LANGUAGE DIDN’T CREATE LEASEHOLD INTEREST
BENEFICIARIES VS. CHARITIES: PART TWO
INCOME BENEFICIARY HAS SOME STANDING
PLAN VIOLATES “TOO GOOD TO BE TRUE” RULE
Spring 2021 Archive
Custom-Made Trusts Address Donor Needs
Keeping a Bequest Secret
Advantages of Charitable Gift Annuities in Retirement
Charitable Bequest Planning for Clients Who Don’t Face Estate Taxes
Winter 2021 Archive
Congress Extends Charitable Provisions
So Foreign Yet So Near
Charitable Bequests Require Careful Planning
Using Charitable Remainder Unitrusts to Augment Retirement Savings
Fall 2020 Archive
New Life Expectancy, Retirement Plan Distribution Tables Effective in 2021
Charitable Gifts of Corporate Bonds
Retaining the Right to Revoke—Charitable Remainder Trusts vs. Charitable Gift Annuities
Options for Giving Only a Part
Summer 2020 Archive
Charitable Opportunities With Low §7520 Rates
Charitable Gift Annuity Recommended Rates Drop, Again
Special Considerations For Testamentary Charitable Remainder Trusts
Other Testamentary Charitable Options
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