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Gift Planning Tips Archive

April 2013 Archive
• Best Assets for Funding Testamentary CRTs
• Challenges of Investing Smaller CRTs     
• Guidelines on Gifts of Appreciated Property
• Charitable Planning and the AMT

March 2013 Archive
• Helping Old and Young with an IRA
• Charitable Bequest Planning for Cautious Spouses     
• In Terrorem Clauses in Charitable Remainder Trusts
• Charitable Formula Clauses May Need Revising

February 2013 Archive
• Qualified Charitable Distributions from IRAs More Appealing
• American Taxpayer Relief Act Enhances Certain Gifts     
• “Pease” Limitation Should Affect Few Charitable Donors 

January 2013 Archive
• Bull Market of 2012 Encourages Charitable Gifts of Securities
• Gift Planning for Clients Who Don’t Itemize     
• Fun Facts and Figures on Charitable Trusts 
• Gifts of Business Interests Prior to Sale  

December 2012 Archive
• How Will the New 3.8% Medicare Surtax Affect Charitable Remainder Trusts?
• Include Charitable Giving Authority in Powers of Attorney     
• Forgoing Vacation Days Can Benefit Hurricane Victims 
• Can Charitable Gifts Aid Specific Individuals? 

November 2012 Archive
• Gift Annuities as a Hedge against Higher Capital Gains Tax Rates
• Leverage Gift Tax Exemptions with Charitable Gift Annuities     
• Time-Release Estate Distributions 
• Annual Giving through Charitable Lead Annuity Trusts 


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