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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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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