Bulk operations

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.


C. Scott Meyer presents an intriguing analysis of the Atkinson case, one that involved a poorly managed and maintained CRT.

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.

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...


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...


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...

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...

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...

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...


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.

13 Feb 2014 | Outright Gift | National Publication | News story

If the history of our reporting on IRA contributions on the PGDC can be any indication, this popular method of charitable giving may continue. Read the recent article on the WALL STREET JOURNAL.


CRT popularity continues to grow. With that in mind we've provided a few links that consolidate recent reporting on the PGDC, a link to calculations and a guide.


An individual recently raised the question to me as to whether a disclaimer that results in funds passing to a donor-advised fund from a decedent's estate where the disclaimant is an advisor to the fund constitutes a "qualified disclaimer" under IRC Section 2518....


The Treasury Department issued final regulations under IRC Section 1411 on November 26, 2013 (TD 9644, 78 Fed. Reg. 72394-01), which makes changes to the net investment income (NII) tax as it applies to charitable remainder trusts (CRTs) and wholly charitable...

22 Nov 2013 | Foundations | National Publication | News story

The Aspen Institute has announced the release of two brand new free online publications as a follow-up of its 2010 study for artists interested in creating a private foundation and we have them for you right here!

13 Nov 2013 | Bequest | National Publication | News story

Smart fundraising professionals, such as Michael J. Rosen, CFRE, realize the value of understanding their nonprofit organization's planned giving potential. Unfortunately, it has not always been easy to quantify that potential, until now.


In Graev v. Commissioner, the Tax Court decided whether the taxpayers' donations of a facade easement and cash contributions were conditional gifts and therefore dis-allowable as charitable deductions under the requirements of the regulations. In this article,...


While we cringe any time the word "shelter" is used in connection with charitable giving, Forbes continues its love affair with the charitable remainder trust. In this article, Forbes staff writer Ashlea Ebeling provides examples of how donors...


We love donor stories because they bring what can otherwise be the sometimes pretty dry technical aspects of planned vehicles to life. Writing for Forbes, Ashlea Ebeling shares the stories of three donors who decided a charitable remainder unitrust was the...

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Recent activity

Charitable Lead Trusts: A Primer

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

The Bargain Sale, and When to Use It

CRT Tax Preparation: The Mundane and the Exotic

Creative Applications of Life Insurance in Charitable Lead Trusts

Heard on the Web: Charitable Lead Trusts Draw Renewed Interest

Heard on the Web: Weighing the Best Vehicles For Philanthropic Giving

Symbiotic Ways Private Foundations Use Community Foundations

ACGA Issues New Suggested Gift Annuity Rates

National Heritage Foundation Files for Bankruptcy: Gift Annuitants Among Largest Creditors

Heard on the Web: Charitable Life Insurance Gift Program Blows Up on University, Donors