Gift Planning Tips
The Art of Giving Artwork
Most clients receive the same tax rewards from giving paintings and other tangible property to charity as from a gift of marketable securities . . . more
So Foreign, Yet So Near
Charity may begin at home, but it really knows no national boundaries. Donors from the U.S. make contributions to organizations and institutions that serve countries around the world . . . more
Do Mortgages and Charitable Remainder Trusts Mix?
Transferring mortgaged property to a charitable remainder trust can be problematic . . . more
Baby Boomers Meeting Required Minimum Distributions
The leading edge of the Baby Boomer generation (those born between 1946 and 1964) turned age 70 last year . . . more
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IRS EXTENDS ANNUITY TRUSTS A LIFELINE
Inclusion of sample language avoids 5% probability test.
COURT DENIES DISTRIBUTIONS OF PRINCIPAL
Trust terms don’t provide for invasion of corpus due to financial need.
CHARITY GIVEN GREATER INVESTMENT OPTIONS
Restrictions resulted in minimal return, hampering decedent’s intent.
FAMILY’S ACTIONS, NOT BUSINESS CLIMATE, CAUSE DROP IN VALUE
Stock exchanged for promissory notes at discounted amount.
COURT REJECTS ATTEMPT TO “SWAP” BEQUESTS
Spouse stuck with IRA and income in respect of a decedent.
NO RELIANCE, NO PLEDGE
Charity’s claim against estate denied.
TAX ON IRD OFFSET BY DEDUCTION
Trust will receive cash from testator’s IRAs.
ORGANIZATION CHANGES USE OF CONTRIBUTED FUNDS
Donors want funds returned if not used as promised.
CHARITY CAN SUE ATTORNEY FOR ERROR IN WILL
Organization was intended beneficiary of instrument.
February 2017 Archive
• Elective Shares and Charitable Remainder Trusts
• Ruling from the Grave
• Planning Challenges with Beneficiary Designations
• Tips for Donors Who Can’t Use Deductions
January 2017 Archive
• Striking While the Market Is Hot
• To Family or to Charity?
• Watch the Numbers
• Start the Year Right
December 2016 Archive
• Charitable Options for Revocable Living Trusts
• Take the Pledge
• Gift Annuities and Capital Gains
• “Grandpa, Can I Borrow Some Money for College?”
November 2016 Archive
• Reminders at Year’s End
• Contribute and Replace
• Keep Track of Donor Advised Funds
• Corporations Can Give, Too
October 2016 Archive
• An Option with Options
• Charitable Gifts as Retirement Accounts for Employees
• Special Rules for Gifts of Intellectual Property
• Generosity on the Gridiron
September 2016 Archive
• A Lifeline for Charitable Remainder Annuity Trusts
• Plan Early for Savings on Medicare
• Customizing Trusts to Meet Clients’ Needs
• Charity to the Rescue for Blended Families
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