Intangible Personal Property

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Need a primer on gifts of life insurance? We have found the best! In part one of this two part article from the March 2002 issue of Estate Planning Journal, noted experts Stephan Leimberg and Albert Gibbons explore the many traditional and...

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9 Mar 2004 | Intangible Personal Property | National Publication | Article | 1 comments
Charitable gifts of life insurance are most often thought of in the context of the charitable donee receiving a future death benefit. In this article from the February 2004 issue of Estate Planning Journal, attorney Joel M. Breitstein examines a unique strategy that...
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11 Jul 2005 | Intangible Personal Property | National Publication | Article | 1 comments

Because of the complex rules governing the taxation of stock options, careful planning is essential when considering a charitable contribution of stock options or of stock acquired through the exercise of stock options. In this article from Estate Planning Journal,...

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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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Contributing author Bryan Clontz explores the implications of gifts of  Bitcoin and other virtual currencies.

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Dennis Walsh examines the challenging subject of gifts of intellectual property.

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In the second installment on his review of the donation of Intellectual Property, Dennis Walsh digs more deeply into issues of valuation.

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In this final installment of the series, we'll build further on the case study in Part III by considering some important planning points regarding the donation of an...

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Intangible personal property is property that has no intrinsic value but is merely representative or evidence of value. Common examples include securities (both public and private), copyrights, royalties, patents, personal service contracts, installment obligations...

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2 May 2003 | Intangible Personal Property | National Publication | Article | 2 comments
San Francisco financial and estate planner JJ MacNab takes an in-depth look at viatical life insurance settlements -- ten myths that accompany such arrangements -- and eleven case studies that illustrate their creative use.
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10 May 2004 | Intangible Personal Property | National Publication | Article | 2 comments
For the past several decades, life insurance has been used in connection with charitable giving as both a gift vehicle and as a wealth replacement tool. In this white paper, commissioned by Leimberg Information Services, Inc., Michel Nelson from Iowa Savings Bank...
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It's a well known fact that life insurance is one of the most efficient assets in creating an estate when it is needed. It is also common to such contracts to be owned by public charities. In this article, Peggy M. Hollander, Managing Partner of the Succession...

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22 Aug 2001 | Intangible Personal Property | National Publication | Article | 10 comments
What happens to a life insurance contract after it is contributed to a charitable organization? Unfortunately, in most cases, not much. In this edition of Gift Planner's Digest, Certified Insurance Consultant Austin "Dunny" Barney discusses the review process that...
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Billions of dollars of life insurance death benefits are owned by charities. This short article by Steve Zeiger, Israel Lustig and Dick Weber will explain a new technique that can dramatically reduce the cost of holding some of these policies. And for elderly donors...

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3 Sep 2008 | Intangible Personal Property | National Publication | News story | 9 comments
Pension Protection Act forces appraisers of donated policies to reassess methods, qualifications
Gifts of life insurance policies to not-for-profit organizations can benefit both the organization and the donor, the latter in the form of an often sizeable income tax charitable deduction. However, under the...
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Last week the PGDC published part one of a two part article on gifts of life insurance by Stephan Leimberg and Albert Gibbons. Now we bring you part two from the April 2002 issue of Estate Planning Journal wherein the authors suggest...

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In recent weeks, Charitable Reverse Split-Dollar Insurance has received a great deal of attention and is the subject of pending legislation that would prohibit it entirely. In this edition of Gift Planner's Digest, San Francisco attorney, Erik Dryburgh reviews the...
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Charitable gifts of intellectual properties protected by copyright, patent, and trade secret law present a tremendous opportunity for donors and charitable recipients. In this comprehensive article from the Florida Tax Review, William A. Drennan, adjunct professor at...
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Last week the PGDC published the first of two "white papers" commissioned by Leimberg Information Services on the subject of financed charitable life insurance programs entitled "Insurable Interest Under Siege." In this second paper, attorney...

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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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Define: Intangible Personal Property

Intangible personal property is property that has no intrinsic value but is merely representative or evidence of value. Common examples include securities (both public and private), copyrights, royalties, patents, personal service contracts, installment obligations, life insurance and annuity contracts, and partnership interests.

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