Gift Planning Tips
An Option with Options
A business wishing to benefit charity can grant an option to purchase the company’s shares at a favorable price . . . more
Charitable Gifts as Retirement Accounts for Employees
A client with long-time household help may wish to remember them in an estate plan, or in some cases, even establish a retirement fund . . . more
Special Rules for Gifts of Intellectual Property
The deduction for charitable gifts of patents, certain copyrights or other intellectual property is generally limited to the lesser of the donor’s tax basis or the fair market value [Code §170(e)(1)(B)] . . . more
Generosity on the Gridiron
With the college football season underway, fans should know that there may be a charitable deduction available for the right to purchase tickets with “special seating” . . . more
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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.”
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
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
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