Gift Planning Tips

A Lifeline for Charitable Remainder Annuity Trusts
Section 7520 rates have been below 5% since the beginning of 2008, currently hovering at 1.4% . . . more

Plan Early for Savings on Medicare
The Medicare surcharge for high-income clients may be increasing, starting in 2018, but there are steps that can be taken to reduce the burden, some of which also allow clients to assist favorite charities . . . more

Customizing Trusts to Meet Clients’ Needs
Testamentary charitable remainder trusts are typically established to provide financial security for a surviving family member or other individual . . . more

Charity to the Rescue for Blended Families
Brides and grooms in second marriages often face the dual goals of providing for a surviving spouse while still having assets eventually pass to children from a first marriage or to a favorite charity . . . more


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To download a PDF of the latest gift planning articles from CGTS Analysis & Comment, click here.

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.

IT’S WHAT THE TESTATOR WOULD HAVE WANTED
Court reverts to earlier will not tainted by undue influence.

AS-APPLIED, DISCLOSURE REQUIREMENTS UNCONSTITUTIONAL
Organization need not provide donor names to solicit funds in state.

CHURCH’S INTEREST WAS VESTED
Decedent didn’t restrict bequest to specific charitable purpose.

DECEDENT KNEW BUT DIDN’T CARE
Apportionment method chosen by decedent resulted in added tax, reduced charitable remainder.

COURT APPROVES WIDER INVESTMENT OPTIONS
Equitable deviation applied to achieve testator’s goal.

A DIME ISN’T ALWAYS WORTH 10 CENTS
Appraisal requirements may apply to “cash.”


August 2016 Archive
• Charitable Bequests and IRD
• ABLE Accounts Coming to a State Near You
• Is Borrowing an Option?
• What Is a Qualified Charity? It Depends

July 2016 Archive
• Defective, on Purpose
• Save by Giving
• A Deduction for "Doing Nothing"
• Giving Authority to Give

June 2016 Archive
• Escaping Tax on Excess Life Insurance
• ESOP’s Charitable Fables
• Leading Donors to Bigger Deductions
• How Long Can Trusts Last?

May 2016 Archive
• For What It's Worth
• These Gifts Require Special Attention
• Borrowing to Make a Charitable Gift
• Love and Charitable Remainder Trusts

April 2016 Archive
• Cash (Saving) Crops
• Life Expectancies and Actuarial Values
• Controlling IRA Distributions from Beyond the Grave
• Charitable Solution to Excess Earnings

March 2016 Archive
• Raining on the Grandchildren
• Deferred Charitable Gift Annuities without the Worry
• Real Opportunities in Real Estate Gifts
• Charitable Remainder Trusts to Encourage Good Behavior?


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The information contained on this website is written to provide accurate and authoritative information in regard to the subject matters covered. It is published by R&R Newkirk Company with the understanding that in this publication the authors are not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. (From a Declaration of Principles jointly adopted by a committee of the American Bar Association and a committee of publishers and associations. Circular 230 Notice: Any U.S. federal tax advice contained in this publication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

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