Case Studies

Bulk operations
Rated
18 Oct 2012 | National Publication | Case study

Clients that want to keep businesses in the family often have many constraints to overcome. These may include control issues, transfer taxes, successor leadership, cash flow challenges and estate equalization, to name a few.  In this case study and accompanying...

4.5
9 Aug 2012 | Real Property | National Publication | Case study

Family homes and/or vacation homes can become associated with happy times and precious family memories. Some families want to keep the home in the family for future generations to enjoy. In this case study and accompanying ...

4

Family businesses represent one of the most complex challenges for financial and estate planners; particularly when the business is owned horizontally and vertically within the family structure. In this case study and accompanying 78-page report, Randy Fox of Two...

0

Gerald and Eileen live a very modest lifestyle. Although they have not planned for retirement, they are fortunate to have recently inherited a closely-held business. The downside is their estate lacks adequate liquidity, does not incorporate their charitable giving...

5
31 Jul 2009 | National Publication | Case study

Charitable remainder trusts and charitable lead trusts are often used independently to accomplish a broad variety of personal and philanthropic planning objectives. In this case study, we see how these trusts can be used in combination to provide substantial current...

5

Nongrantor charitable lead trusts are designed to pay an income stream to charity for a term defined in the trust instrument with the remainder interest passing to noncharitable remainder beneficiaries, often the trustor's children, upon termination of the trust....

0

Most charitable remainder trusts are created with the intention of providing an income stream to the donors for their lifetimes with the remainder passing to charity at the conclusion of the trust term. In this case study, Mr. and Mrs.  Allen take advantage of...

5
1 Jul 2009 | Charitable Gift Annuity | National Publication | Case study | 8 comments

It was Will Rogers who once said, "I'm not as interested in return on my principal as I am return of my principal. In this case study, Mr. Braun, an 82-year-old widower who is worried about market volatility, learns how he can transfer...

5
19 Jun 2008 | National Publication | Case study | 3 comments

One of the greatest planning challenges for many philanthropists is to balance their goals of providing for charity in the immediate term and family members long-term. In this case study, The Sharpe Group illustrates how a couple concerned about an uncertain gift...

4.333335
12 May 2008 | National Publication | Case study | 6 comments

Are charitable remainder unitrusts measured by the life of the trust's income recipients always the automatic recommendation for younger donors? In this case study, we examine how of the challenges of providing dependable cash flow and meeting a capital campaign...

4.6
28 Sep 2006 | Bequest | National Publication | Case study | 5 comments
A Presentation Case Study
Annie Arnold is a retired day school administrator with a modest estate. In this case study, Annie shows that with a testamentary trust and a little time, a little can go a long way for both her family and charity.
0
27 Sep 2006 | National Publication | Case study
A Presentation Case Study

Walter and Helen Wilson are in their early 70s and hold a highly appreciated, low yielding stock they are no comfortable owning. In this presentation case study, the Wilson's attorney shows them how they can use a charitable remainder unitrust to sell the stock...

5
27 Sep 2006 | Bequest | National Publication | Case study | 7 comments
A Presentation Case Study
Ken Kotter is a retired fine arts professor who desires to leave a lasting legacy for his family and charity. In this presentation case study, Professor Kotter revises his will to endow a scholarship fund at his college and create two testamentary charitable remainder...
0
18 Sep 2006 | National Publication | Case study | 7 comments
A Presentation Case Study
Terry Robinson is 73, owns a $2.6 million Individual Retirement Account, and has already maximized his deductible charitable contributions for the year. In this presentation case study, Terry takes advantage of the charitable IRA rollover rules to increase his gifts to...
4
9 May 2005 | Privately Held Business Interests | National Publication | Case study | 7 comments
The majority of U.S. wealth is held in the form of family-owned businesses. This case study compares the tax and cash flow economics of selling a C-corporation by two common methods -- stock sale and asset sale followed by liquidation -- and then illustrates how these...
3
26 Apr 2005 | Outright Gift | National Publication | Case study | 4 comments

When considering making a charitable gift, most people think in terms of donating of cash, securities, or other property. However, a gift of the "use of" real or tangible property can be just as valuable to the charitable donee.

4.75
The majority of U.S. wealth is held in the form of closely-held and illiquid business operations. Just like individuals, such entities often own highly appreciated capital assets and desire to make charitable gifts. This case study illustrates how a C-corporation can...
5
23 Feb 2005 | Charitable Remainder Trust | National Publication | Case study | 3 comments
Although well intentioned, not every planned gift turns out as planned. In this case study, Vaughn W. Henry illustrates what can go wrong when an inexperienced planner uses the wrong planning vehicle in a declining investment market.
5
7 Feb 2005 | Outright Gift | National Publication | Case study | 1 comments

When most people are asked to make a charitable gift, they reach for their checkbook. Why? Because giving cash is simple and convenient. For small gifts, giving cash certainly makes sense; but when the donation gets larger, you should consider giving appreciated...

0
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Recent activity

Case Study: The Unplanned CRT: Promises Made

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

A Charitable Remainder Unitrust for a Troublesome Asset

Case Study: The Charitable IRA Rollover

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Creating a Temporary Private Foundation Using a Charitable Lead Trust

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