Planning

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David Wheeler Newman explores the NIMCRUT and its extraordinary possibilities. His case study makes a compelling statement that Charitable Remainder Trusts are alive and well and will continue to be.

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In this brief article, we seek your knowledge and advice on another tricky estate mess. Read on and reply.

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Parables for Radically Rethinking Your Philanthropy

Now that Steven has introduced us to the Four Donors, he takes us further down the path of realizing our vision and merging it with that of the institution. Then he introduces...

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David Wheeler Newman gives us an excellent analysis of excess business holdings and unrelated business taxable income (UBTI) based on a recent PLR.

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Parables for Radically Rethinking Your Philanthropy

We are pleased to introduce the first of six articles in a series written for advisors to share with donors -- hopefully to begin a new conversation about philanthropy with clients/donors who ardently wish to support their most treasured charities. The articles aim...

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Dan Felix, our expert on trustees, takes a deeper look at the trustee's successor and the issues with transition.

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It's worth the time and effort to get up to speed on CGAs

Charitable Gift Annuities are one of the fundamental building blocks of a good planned giving program. This article is meant to reinvigorate the conversation about this flexible and powerful planning tool.

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11 Aug 2014 | Charitable Gift Annuity | National Publication, Ron Brown | Article | 1 comments
Part 1 of a Series

America fell in love with gift annuities in the 1920s. In their enthusiasm for receiving gifts in exchange for fixed, lifetime payments, too many charities committed avoidable errors. George Huggins proposed a solution based on actuarial science. Over ten...

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In this brief article, we seek your knowledge and advice on a tricky estate mess. Read on and reply.

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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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Success with Your Successor Trustee

Planned Gift Gone Bad....You Can't Make This Stuff Up

Calculating Gifts: George A. Huggins and the Conferences on Annuities, 1927-1959

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

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