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Writing on behalf of the American Council on Gift Annuities, Conrad Teitell asks the Senate Finance Committee to make the expired charitable IRA provision permanent and to expand it to include rollovers for life-income charitable gifts. |
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Writing on behalf of the American Association of Life Underwriters (AALU), Marguerite Rangel and Andrea Schaffer discuss three client scenarios in which cash value life insurance was utilized as an investment vehicle within charitable lead trusts.... |
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Writing for Trusts & Estates, attorney Conrad Teitell tells advisors it is a good time to remind clients to substantiate their charitable contribution deductions prior to filing their 2011 income tax returns and provides a sample letter to help advisors... |
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What do charitable giving and Medicaid have in common? As it turns out, quite a bit. Writing on behalf of the National Academy of Elder Law Attorneys, Springfield, Massachusetts lawyer Hyman Darling, CELA discusses the issues that surround individuals making... |
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Writing for the New York Times, Paul Sullivan discusses how the $5 million gift- and estate-tax exemption combined with historically low interest rates are driving renewed interest in the use of charitable lead trusts to transfer wealth and accomplish family... |
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Gerald and Eileen live a very modest lifestyle. Although they have not planned for retirement, they are fortunate to have recently inherited a closely-held business. The downside is their estate lacks adequate liquidity, does not incorporate their charitable giving... |
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The Board of Directors of the American Council on Gift Annuities has approved a new schedule of suggested maximum gift annuity rates for gifts established on or after July 1, 2011. |
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Writing on behalf of Caplan & Drysdale, Michael Durham has thanked the Treasury for agreeing to meet with the Wisconsin Alumni Research Foundation for the purpose of discussing the contours of the currently proposed "Government Entity Exception" allowing... |
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Writing for The New York Times, Jan M. Rosen reports that leading philanthropic advisors are seeing the newly enacted tax laws helping charities and those who support them. |
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Writing for The New York Times, Paul Sullivan discusses the issues and alternatives survivors face with maintaining a private foundation following the death of its founder. |
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For an individual holding an interest in a business or investment entity taxed as a partnership, a charitable transfer can create an attractive planning opportunity while providing welcome support to a favored charity. In this article, North Carolina-based CPA... |
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The IRS has clarified that "required minimum distributions from an IRA taken by a taxpayer during 2010 cannot be rolled over to an IRA." This position prevents taxpayers who want to return RMDs they took from their IRAs during 2010 and then redirect them to... |
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In a letter to Senator Orin Hatch [R-UT], the IRS has issued guidance regarding how losses from fraudulent investment schemes are treated in charitable remainder trusts, IRAs and personal savings. |
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Although a new $5 million estate tax break may be welcome news to many taxpayers, the provision is scheduled to expire at the end of 2012. Writing for Forbes, Deborah L. Jacobs discusses measures estate owners and their advisers are contemplating to plan for an... |
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In a letter to House member Michael Capuano, [D-MA], the IRS has clarified the deductibility, valuation and substantiation of the charitable contribution of an easement under the federal Historic Preservation Tax Incentives Program. |
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The Tax Court has reduced the value of a conservation easement granted by a partnership on land it owned and imposed a 30 percentage limitation on the resulting income tax charitable deduction. |
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Co-chairmen of President Obama's "National Commission on Fiscal Responsibility and Reform" Erskine Bowles and Alan Simpson today released a report entitled, "Moment of Truth". Among the plan's numerous provisions is the elimination of all itemized... |
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Recent activity
The Perfect Storm: Prospective Expiration of the Bush Tax Cuts
Creative Applications of Life Insurance in Charitable Lead Trusts
Real Estate Gifts In Challenging Times
Heard on the Web: Charitable Lead Trusts Draw Renewed Interest
The Pension Protection Act of 2006: A Guide to Charitable IRA Rollovers
Heard on the Web: Tax Cut Deal Could Benefit Charities
Heard on the Web: Weighing the Best Vehicles For Philanthropic Giving
Symbiotic Ways Private Foundations Use Community Foundations
The Hazards of Unmanaged Life Insurance Policies