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1 Feb 2012 | Charitable Lead Trust , | Investing | National Publication | Article | 4 comments
Creative Applications of Life Insurance in Charitable Lead Trusts

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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10 Jul 2009 | Investing | National Publication | News story
Patent Office Publishes Application for Method to Segregate UBTI
The U.S. Patent and Trademark Office has published a patent application for methods, systems, and structures and method to automatically segregate unrelated business taxable income from income that exempt from the unrelated business income tax.
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2 Apr 2007 | Investing | Leimberg Information Services, National Publication | Article
Computation and Economic Impact of 100 Percent Excise Tax on UBTI of...
In this article from Leimberg Information Services, distinguished estate planner and author Byrle M. Abbin points out the recent change in Code Section 664(c) from an income taxable status to an excise tax on UBTI can have an economic result ranging from "disastrous"...
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12 Mar 2007 | Investing | National Publication | News story | 8 comments
Investment Strategy Patents for Charitable Vehicles?
In early January, the Planned Giving Design Center received a press release from a Florida financial advisor announcing he had obtained a U.S. patent on the use of tax deferred variable annuities within pre-need funeral contracts, endowment funds (including donor...
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26 Apr 2004 | Investing | National Publication | Article | 1 comments
From Groceries To Golf Tees
Income Planning Opportunities in the Current Market
 When it comes to giving practical advice on integrating creatively structured planned gifts into donors' financial and estate planning, Jim Normandin of Memorial Medical Center Foundation Long Beach is at the top of his game. In this article, he identifies assets that...
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1 Oct 2001 | Investing | National Publication | Article | 1 comments
Investment Strategies For Charitable Trusts

By Neal P. Myerberg
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4 Dec 1998 | Investing | National Publication | Article
Investment Strategies for Fiduciaries of Split-Interest Trusts
In this week's edition of Gift Planner's Digest, philanthropic financial advisor Paul Comstock discusses "Investment Strategies for Fiduciaries of Split-Interest Trusts."
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Recent activity

Creative Applications of Life Insurance in Charitable Lead Trusts

"Don't understand the use of MEC Life insurance in a grantor CLT. If dividends or cash value are used as suggested in Example A aren't all such..." from William Sapers.
"Is there a possibility that a deduction could be dissallowed if the CLT owns and is the beneficiary of the life insurance? (e.g., could the charity..." from mpressler.
"Are there any "self dealing" restrictions that would preclude the grantor from taking a charitable deduction when the CLT purchases life insurance? (..." from mpressler.
"Any thoughts on 170(f)(10) and gifts of and premium payments for insurance donated to or purchased by a CLT (a "gift for the use of" charity)?" from Nancy Marx.

Investment Strategy Patents for Charitable Vehicles?

"The USPTO missed the mark on granting patent # 7149712. Had there been no prior art, and no prior concept....then our fan of physics would not have..." from Margaret Hendricks.
"The debate over VA's continue. The misconceptions on both sides persist. And for good reason. These contracts are complex. The differences..." from jackoisit.
"I heartily concur. Not only are there VA costs that are unique to a V A, but the additional costs and risks of active management in the funds that..." from Charles Stanley.
"While arguably the application of a patent to this idea may be novel, the most critical issue is the prudent investment of the endowment fund. Under..." from Bob Greenberg.
"This is absolutely not new. I have verification of my inquiry into the use of VA's in CRT's to utilize guaranteed riders over 3 years ago. The..." from jackoisit.
"By his use of the quote as being descriptive of his efforts, it would seem he, himself, admits to the existence of "prior art"." from Carl Temple.
"This engenders criticism of the patent process. Either the idea is not new or it is not legal or the patent depends on the exact manner, including..." from James Walker.
"With all due respect to Mr Lang, his idea is hardly new - I am astounded that it was considered patentable. Indeed, Mr. Hoffman's point is well taken..." from Elihu Stone.

Investment Strategies For Charitable Trusts

"Great article...would be nice to have an updated version(i.e. 2004)." from Glen Danahey.

From Groceries To Golf Tees

" Let's hope that the author's use of the Lehman Aggregate Bond Index(LABI) to model the income component of a 50-50 balanced investment portfolio..." from Norman Sider.