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Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are...

4.5

Last December, the IRS published Ltr. Rul. 201249002 in which it approved a couple's proposed contribution of an undivided interest in their...

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24 Apr 2013 | Bargain Sale | National Publication | Article | 1 comments

The bargain sale is a useful but often under utilized planned giving vehicle. In this article, planned giving real estate advisor Dennis Bidwell shares his experience regarding when a bargain sale should be considered.

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11 Feb 2013 | Income Tax | National Publication | Article | 1 comments

Everybody wants to know how the changes in the 2013 tax laws will affect them. The reality is that most Americans won’t notice much of a change but rates will go up for more affluent Americans. In this article, charitable and wealth transfer consultant Dave Holaday...

4.5
5 Feb 2013 | Income Tax | National Publication | Article | 1 comments

Although the American Taxpayer Relief Act of 2012 successfully preserved the charitable contribution income tax deduction, the victory was somewhat muted because of the phaseout of itemized deductions. However, according to David Wheeler Newman of Mitchell...

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How do you sell a rare $7.5 million dollar Ferrari with a low cost basis in ten minutes without pulling the tax equivalent of a Thelma and Louise? Find out here.

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4 Jan 2013 | Legislative | National Publication | Article | 1 comments

H.R.8, the "American Taxpayer Relief Act" provides a special opportunity for Charitable IRA Rollover Gifts in 2012 if...

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On January 1, 2013, both the Senate and House of Representatives passed H.R.8, the "American Taxpayer Relief Act" and President Obama has now signed it into law. In this article, the Long Beach, California accountancy firm Windes & McClaughry review the key...

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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, ...

4.5
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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