Gift Planning Update
Charitable Opportunities With Low §7520 Rates
The monthly applicable federal rate, also known as the §7520 rate, has been used to value the charitable interest in split-interest gifts since 1989 ... more
Charitable Gift Annuity Recommended Rates Drop, Again
For the second time this year, gift annuity rates recommended by the American Council on Gift Annuities have been lowered ... more
Special Considerations For Testamentary Charitable Remainder Trusts
A charitable remainder trust created in an estate plan can be an excellent way for clients to assist family members and charity, but there are some special considerations applicable to testamentary trusts ... more
Other Testamentary Charitable Options
Wills and living trusts are certainly the most widely known methods of leaving assets at death, but there are other ways to benefit loved ones and the charities clients have supported during their lifetimes ... 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
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
Fall 2019 Archive
Appraisals a Vital Part of Substantiating Noncash Gifts
Stock Gifts with Dividends
Private Foundation: Custom-Designed Philanthropy
Gift Opportunities for Closely Held Corporations
Summer 2019 Archive
Maintaining Trust Qualification Requires Ongoing Vigilance
What Happens Later?
Restricting the Use of Contributed Property
Considerations When Making Charitable Bequests
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