Gift Planning Update
Congress Extends Charitable Provisions
The Taxpayer Certainty and Disaster Tax Relief Act of 2020, included in the Consolidated Appropriations Act signed into law in December, extends for another year several provisions to encourage charitable gifts ... more
So Foreign Yet So Near
Charity may begin at home, but philanthropy has no geographical boundaries. The deductibility of cross-border generosity depends on a number of factors ... more
Charitable Bequests Require Careful Planning
Some clients who hesitate to part with assets during their lifetimes are more than happy to remember charities in their estate plans ... more
Using Charitable Remainder Unitrusts to Augment Retirement Savings
Contribution limits in 2021 for IRAs and 401(k)s are capped at $6,000 and $19,500 respectively, with an additional $1,000 for IRAs and $6,000 for 401(k)s for those age 50 and older ... 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.
IRA CUSTODIAN CAN “HOLD” ACCOUNT UNDER GUISE OF INHERITED IRA
GIFT MEANT FOR CHARITY, NOT INDIVIDUAL
WILL CHALLENGE PROVES COSTLY TO BENEFICIARY
BENEFICIARY’S “HELP” AMOUNTS TO UNDUE INFLUENCE, COURT SAYS
PURCHASE PRICE SATISFIES WILL, IF NOT CHARITIES
NEW NAME, SAME TUNE
NO “REASONABLY CERTAIN BENEFICIARIES,” CAUSING TRUST TO PASS BY INTESTACY
TRUST DIDN’T FAIL, SO NO INTESTACY
FOUNDATION NOT “IN EXISTENCE” AT DEATH
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
Spring 2020 Archive
Charitable Provisions in Coronavirus Relief Package
Unique Opportunity for a Select Group
IRS Reports on 2018 Estate Tax Returns
Bonds Offer Charitable Gift Opportunities
Winter 2020 Archive
SECURE Act Alters Retirement Landscape
New Year, New Gift Annuity Rates
Putting Charity in a Living Trust
Charitable Gift Ideas to Consider in 2020
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