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10 Dec 2012 | Investing | National Publication | Article

Recently issued proposed Treasury regulations create an important, but urgent planning opportunity for charitable remainder trusts. The regulations provide that income received by a CRT before the end of the year will not be subject to the 3.8% medicare surtax when...

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For many charitable organizations classified as a public charity, reclassification as a private foundation can have significant implications for sustainability and mission accomplishment.  In this article, North Carolina-based CPA and philanthropic consultant...

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Earlier this month the PGDC reported on Joseph Mohamed Sr. et ux. v .Commissioner in which a couple's income tax charitable deductions for tranfers of several valuable parcels of real property to a charitable remainder unitrust were denied...

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Real estate holdings make up 30% to 40% of the assets of most families facing estate planning, retirement, and charitable decisions. In this article, real estate advisor Dennis Bidwell shares his survey results and years of experience in profiling the types of...

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Emergencies by nature are unexpected and can cause a tremendous financial burden. When they strike an employee, the impact can radiate to fellow employees and the employer in the form of morale, performance, absenteeism, turnover and costs. In this article, ...

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10 May 2012 | Planning | National Publication | Article | 3 comments
An Overview of the Income and Estate Tax Effects For Individuals and Nonprofit Institutions

In December of 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “2010 Tax Act”), and which otherwise would have “sunsetted” as of January 1, 2011. Under the 2010 Tax Act,...

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Current law permitts the filing of Form 990 by paper or electronic means. In this article, Dennis Walsh, CPA makes the argument for requiring that e-filing of Form 990 be made mandatory.

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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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The Uniform Prudent Management of Institutional Funds Act (UPMIFA), now enacted in all but two states, has created a new landscape for the administration of charitable endowments. In this article North Carolina CPA Dennis Walsh discusses how planned giving...

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Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit

In this first of a series of articles, Gary Shunk of Family Wealth Dynamics and Randy Fox of Two Hawks Consulting, LLC explore the potential of employing philanthropy to bring about positive change in families of wealth.  Because of the deep nature of the...

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Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit

In this second of a series of articles, Gary Shunk of Family Wealth Dynamics and Randy Fox of Two Hawks Consulting, LLC continue their exploration of the potential of employing philanthropy to bring about positive change in families of wealth by discussing how...

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Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit

In this third installment from Families and the Transformative Power of Philanthropy, Gary Shunk of Family Wealth Dynamics and Randy Fox of Two Hawks Consulting, LLC continue their exploration of the potential of employing philanthropy to bring...

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Recently updated Revenue Procedures address the ability of donors to rely on the listing of an organization in Publication 78, Cumulative List of Organizations for purposes of deducting contributions and for making grants from private foundations and...

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30 Aug 2011 | Compliance | National Publication | Article

What do charitable giving and Medicaid have in common? As it turns out, quite a bit. Writing on behalf of the National Academy of Elder Law Attorneys, Springfield, Massachusetts lawyer Hyman Darling, CELA discusses the issues that surround individuals making...

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29 Jul 2011 | National Publication | Article

In this article, University of Baltimore law professor Wendy Gerzog reviews Kaufman and the Tax Court's reconsideration of its summary judgment decision that rejected the taxpayers' deduction for a facade easement charitable deduction. The...

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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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Writing in the October 2010 issue of Estate Planning Journal, attorneys Richard Fox and Mark Teitelbaum caution that although language in Revenue Procedures indicates that charitable lead annuity trust payments may...
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As Congress moves into lame duck session, the repeal of the estate and generation-skipping tax for decedents dying in 2010 is seeming more like a reality. In this article, Owings Mills, Maryland attorney Jonathan Ackerman shares his thoughts regarding planning for the...
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Many people who control private non-operating foundations find they do not offer as much planning flexibility as other types of giving vehicles and entities...

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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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