The U.S. Patent and Trademark Office has published a patent application in which the inventors claim a unique use of combinations of charitable remainder trusts, charitable lead trusts, gifts of remainder interests in real property, options, and life insurance to accomplish business tax planning objectives.  MORE »

The federal tax law applicable to charitable gift planning is essential knowledge for all gift planners, and advanced gift planners need timely and accurate information on technical, judicial and regulatory actions affecting their work. This presentation provides updates on new regulations, rulings and other non-tax developments affecting charities and charitable gift planning.  MORE »

The author reviews legislative and regulatory developments affecting planned giving.  MORE »