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A charitable remainder trust can allow business owners to transfer their business to heirs with minimum income and transfer tax exposure, ensure retirement income, and create a permanent legacy. In this article from Family Business Magazine, Barton J. Bradshaw, J.D...

14 Jul 2010 | General | National Publication | Article

Has it been only six months since the devastating earthquake struck the island nation of Haiti? If you live there, it might seem like a lifetime. In this article, PGDC editor Marc Hoffman recounts his first-hand experiences in Haiti last February and reminds us all...


There has been a lot of concern recently about the effects of Internal Revenue Code §2511(c) on charitable gift planning. Although the jury is still out on certain issues in this arena, an analysis of these and related issues may be useful to readers at PGDC.

24 Mar 2010 | National Publication | Article

By Marc D. Hoffman


Writing for Trusts & Estates, attorney David Thayne Leibell of Wiggin and Dana LLP discusses two recent court cases that might shut down the Internal Revenue Service's attack on "charitable lids" and suggests that wealthy families

In this opinion article, attorney Bruce Givner reviews the legislative history of a portion of the Pension Protection Act of 2006 which requires Treasury to promulgate new regulations on payments required by Nonfunctionally Integrated Type III Supporting Organizations...
12 Nov 2009 | Partnership for Philanthropic Planning, National Publication | Article | 1 comments
Gift restrictions have always been a component of charitable gift planning. While gift restrictions are not new, the increasing number of lawsuits filed by donors and their families to enforce gift intent represent an alarming recent trend. In this article, Kathryn...
Writing for Leimberg Information Services, Ron Aucutt, group leader of the trusts and estates practice group of McGuireWoods LLP shares the very latest news out of Washington on estate tax reform and indicates momentum for action is picking up.

Legislation enacted in 2001 calls for the repeal of the federal estate tax in 2010, and its full reintroduction in 2011. That law has since generated considerable interest in how changes in the estate tax and its ultimate repeal may affect charitable bequests and...

24 Jun 2009 | Techniques | National Publication | Article

Despite the recession, people are giving and giving generously. In this article from the June 2009 issue of the Journal of Financial Planning, financial writer and gift planning specialist Jim Grote explores the types of gifts that are being made in today's...

11 May 2009 | Real Property | National Publication | Article | 10 comments

Development offices and non-profit organizations of all sizes and shapes are taking a closer look at real estate gifts and the transforming impact these gifts can have on their organization. The largely untapped potential of charitable real estate gifts is becoming...

Planned Giving for the Affluent Homeowner

What happens after the kids have flown the coop and Mom and Dad are left with a large home and an even larger potential capital gains tax on sale? In this article, PGDC Editor-in-Chief Marc D. Hoffman reviews the capital gains tax rules that accompany sales of...

26 Mar 2009 | Compliance | National Publication | Article | 7 comments
When New York real estate magnate Leona Helmsley died in 2007, she made it clear the majority of her estimated $5 billion estate was to be used for the care and support of dogs via the Helmsley Foundation. However, a New York Surrogate

In these tumultuous economic times, no gift vehicle has come under greater investment pressure than the charitable gift annuity. In this exclusive article, PGDC contributing author Bryan K. Clontz, CFP discusses 10 creative applications of how commercial reinsurance...

It just got more dangerous to use income in respect of a decedent for charitable bequests. In this article from the January 2009 issue of Trusts & Estates magazine, UMKC law professor Christopher Hoyt examines how a recent IRS Chief Counsel Memorandum and...
11 Dec 2008 | Marketing | National Publication | Article | 8 comments
The "Second Great Wave of Philanthropy" will transform wealth management and traditional giving.

The retirement of the Baby Boomers is shifting their priorities from accumulation to spending and charitable giving. But many wealth managers remain stubbornly focused on helping clients retain their wealth. In this article, Burlingame, California based wealth...

31 Oct 2008 | Insurance | National Publication | Article | 1 comments
Under the right conditions, sale of a life interest may be a good policy.

Life settlement, in which life insurance policies are sold in a secondary market, has become a major financial market and viable opportunity for policyowners to convert unneeded policies for more than their cash surrender value (CSV), often with favorable tax...


When considering their charitable options, many donors overlook giving assets that can provide the greatest tax benefits. In this article from the Journal of Practical Estate Planning, Orange County, California attorney Joy Gibney Berus discusses several...

7 Oct 2008 | Legislative | The Sharpe Group, National Publication | Article | 11 comments
On October 3, 2008, Congress passed and President Bush signed into law the Emergency Economic Stabilization Act of 2008. Of all the last minute sweeteners added to the Senate version of the bill, one of the sweetest for charitable organizations and those who...
According to a new article by Barlow Mann of The Sharpe Group, organizations asking their older donors to simply include them in their will may be missing a tremendous opportunity: current gifts of publicly-traded securities and other non-cash assets.
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