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Philanthropy in Practice at The Boston Foundation

Shortly after the December 2004 earthquake and tsunami ravaged Southeast Asia, retired technology executive David N. Campbell left his Carlisle home and flew to Thailand to see what he could do to help.

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Before buying a car, any informed buyer, even though he may be a very experienced driver, will insist on a test drive. Trusts are a different story. Even though they may be many times more valuable than a car in economic terms, they just land in our laps or fall on...

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Ten Commercial Immediate Annuity Applications in Gift Planning: A Case Study Approach

Following Part I of Immediate Annuities and Gift Planning, 10 case studies are presented below to illustrate how immediate annuities can provide solutions in unique charitable...

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Boring Product, Creative Applications

In Part One of a two part series, annuity expert Bryan Clontz gives a brief education on commercial annuities and charitable gift annuities and provides a comparison of the income tax, cash flow and charitable portions of the annuity transaction.

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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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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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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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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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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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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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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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Immediate Annuities and Gift Planning - Part One

Another Case Study to Examine

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

Life Estate Agreements

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