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Charitable auctions have stood the test of time as a great way to leverage our consumption oriented culture for the benefit of philanthropic activities.  While auctions have been traditionally held in connection with special events, in more recent years online...

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The currently high estate exemption ($5.4 Million per individual) was thought to be a death knell for Charitable Remainder Trusts. But aging baby boomers and high capital gains rates tell a different story.

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Valuing and Monitizing Awards, Medals, Oscars, Grammys and Other Unrelatable Use Historicals

We don't often think that Emmys or Oscars may change hands, but there is a long history of these and other awards being sold, transferred or donated. Placing a value on these items is a challenging process as appraisal expert Alan Breus describes in his new article...

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C. Scott Meyer presents an intriguing analysis of the Atkinson case, one that involved a poorly managed and maintained CRT.

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The CRT Primer

You can't possibly learn everything there is to know about charitable remainder trusts on one page, BUT you can learn a lot with the PGDC CRT Primer. One page with many links that will guide you through the basics.

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What advisors need to know about NIMCRUTs

Last time, we discussed trust-planning blind spots and ways to solve complex trust matters. Here, we'll look at how a very successful and very charitable client established a...

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In this compelling article, family business communications specialist, Gary Shunk explores the importance of family communications about wealth, inheritance and its effect on inheritors. Sadly, many families ignore this extremely vital element of their planning....

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The first modern gift annuity contract committed Yale to making fixed payments for the unknowable length of a person's life. Attorney Peter Augustus Jay adapted complex ideas drawn from his experience with life insurance, pensions, and banking for charitable...

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Artist John Trumbull offered to give his best paintings of the American Revolution to Yale in exchange for "a competent annuity for life." Gift planner Benjamin Silliman devoted 18 months to making this proposed gift a reality. His first challenge was securing...

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How an ounce of prevention may provide tons of cure

As we discussed in Part One of this article, philanthropy adds a complex dimension to affluent families' long-term wealth and tax planning, and we explored the use...

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What advisors need to understand about CRTs, CLTs and fiduciary responsibility

The creation of an estate plan is a fundamental necessity for families, especially for families of wealth. And while there are many elements that contribute to the ultimate success of the plan, the selection of the appropriate trustee is often given little...

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Charitable donations typically drop off after a surge at the end of the year.

Both advisors and clients benefit from discussing charitable giving earlier in the year. Here are 10 signs that your clients need help with charitable planning.

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Substantial statutory and regulatory changes have made meeting the requirements of a Type III supporting organization even more challenging and complex than ever.

The so-called "Type III supporting organization" ("SO"), is one of the most complex and difficult to understand forms of Section 501(c)(3) tax-exempt organizations. PGDC contributing author Richard Fox provides tips for complying with the statutory and regulatory...

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In Notice 2014-21, The Internal Revenue Service provided guidance regarding the tax treatment of "convertible virtual currency", i. e. Bitcoin. For those who were thinking that Bitcoin or other similar ideas was a panacea for trading freely without the need for...

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An ever increasing number of high net worth households are wanting their advisors to assist them with the philanthropic conversation. But there is a problem! It is not just the ultra wealthy. We have a chance to use the same methods with many families below the...

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An Objective Primer for Planned Giving Officers

Life Insurance can be an important asset to charities because if it is structured, funded, and managed properly it is capable of providing a significant amount of liquid wealth that is not correlated to traditional investments or market results.  These policies...

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While the IRA Charitable rollover has survived time and time again since 2006, in this article Richard Fox explains why donors and their advisors need to beware and proceed with caution.

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13 Feb 2014 | Outright Gift | National Publication | News story

If the history of our reporting on IRA contributions on the PGDC can be any indication, this popular method of charitable giving may continue. Read the recent article on the WALL STREET JOURNAL.

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CRT popularity continues to grow. With that in mind we've provided a few links that consolidate recent reporting on the PGDC, a link to calculations and a guide.

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Recent activity

Charitable Lead Trusts: A Primer

Rebirth of the Charitable Remainder Trust

Case Study: The Unplanned CRT: Promises Made

BITCOIN Ruling a Death Knell?

Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer

Life Estate Agreements

Real Estate Gifts In Challenging Times

Case Study: Utilizing Gift Annuities to Help Older Donors Provide for Future Needs

A Closer Look at the Excise Tax on Excess Business Holdings under I.R.C. Section 4943 on Private Foundations

The Bargain Sale, and When to Use It

CRT Tax Preparation: The Mundane and the Exotic

Charitable Giving Just Got More Affordable!

The Impact on the Charitable Deduction of the New Phaseout of Itemized Deductions

The Perfect Storm: Prospective Expiration of the Bush Tax Cuts

Creative Applications of Life Insurance in Charitable Lead Trusts