Case Studies

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		Rated
	18 Oct 2012 \| National Publication \| Case study Case Study: A Family Business Succession Plan with Zero Estate Tax... 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 Case Study: Keeping a Treasured Residence in the Family 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
	5 Jul 2012 \| Privately Held Business Interests \| National Publication \| Case study Case Study: Planning for the Family Business 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, Scott Hamilton of...	0
	29 Jun 2011 \| Privately Held Business Interests \| InKnowVision \| Case study Case Study: Selling the Family Business 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 Combining Charitable Lead and Remainder Trusts to Create a Temporary... 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
	21 Jul 2009 \| Charitable Lead Trust \| National Publication \| Case study Case Study: Using a Charitable Lead Trust to Meet Multiple Personal... 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
	14 Jul 2009 \| Charitable Lead Trust , \| Charitable Remainder Trust \| National Publication \| Case study Case Study: Using the Charitable Remainder Trust to Simulate a... 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 a...	5
	1 Jul 2009 \| Charitable Gift Annuity \| National Publication \| Case study \| 7 comments Case Study: Utilizing Gift Annuities to Help Older Donors Provide for... 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 Creating a Temporary Private Foundation Using a Charitable Lead Trust 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 Case Study: Using a Term of Years CRAT to Make a Significant Near... 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 Case Study: A Twice-Blessed Gift 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 Charitable Remainder Unitrust for a Troublesome Asset 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 Case Study: Testamentary Planning for the Retired Professor 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 Case Study: The Charitable IRA Rollover 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 Case Study: Selling a Closely-Held Corporation with a Charitable... 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 Case Study: The "Un-Gift" 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
	22 Mar 2005 \| Charitable Remainder Trust \| National Publication \| Case study Case Study: Converting Taxable Corporate Assets into Partially Tax... 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 \| 2 comments Case Study: The Unplanned CRT: Promises Made 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.	0
	7 Feb 2005 \| Outright Gift \| National Publication \| Case study \| 1 comments Case Study: The Simplest Planned Gift: Funding Outright Gifts with... 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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A Charitable Remainder Unitrust for a Troublesome Asset

"You write above, "The payments to you will be taxable and, depending on how the trust is reinvested will usually consist of a combination of ordinary..." from Tony Luckhardt.

Case Study: The Charitable IRA Rollover

"Knowing how much money you want to retire with is one thing, but figuring out what it will take to get there is quite another. Part of retirement..." from Carter_N.

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

"...and if they are going to reinsure make sure it's with a company that has the highest financial ratings and strength. Today more than ever,..." from jericp.

"Good example, but: 1) this donor is in a high tax bracket...must have a bunch of IRA income or something. Planned giving professionals should not..." from phillips bragg.

"This article, with reference to Will Rogers, appears to be geared toward the benefit of CGAs as it relates to the donor (not the charity)and the..." from Douglas Delaney.

"I couldn't agree more Thomas! Unless a charity is in a RARE financial postion it should look at CGA Reinsurance as well. Having worked with numerous..." from Erik Faulk.

"Charitable Gift Annuities provide great opportunities to donors of all shapes and sizes. Caution to the charities: recent market experiences..." from TZAJAC.

"And, this example is EXACTLY why I'm such a big fan of charitable gift annuities. Yes, recently we have all been getting an education about the..." from Lorri Greif.

Case Study: Selling a Closely-Held Corporation with a Charitable Remainder Unitrust

"This was very helpful. It's difficult to find real information on the web, and this article goes into the right level of depth on weighing four..." from willea.

"I appreciate that a case study can't be "muddied" by every "reality", but two consideration should be addressed. First, if a sale is "at the door"..." from Larry Carnahan.

Creating a Temporary Private Foundation Using a Charitable Lead Trust

"John, Your eyes were not fooling you. The original case study stated a portion of the CLT payments would be used to pay a campaign pledge. One of..." from Marc Hoffman.

"There was one member comment when I read the article on using a CLT as a temporary PF. The heading of the message is "Lead trust to pay off pledge."..." from john atkins.

"This is a good case study. Obviously, the donor can use this technique to make a large gift commitment to charity over the period of the trust term..." from Philip Schavone.

Case Study: Using a Term of Years CRAT to Make a Significant Near Term Gift

"As one who makes a living doing tax work for CRTs, I should be biased in favor of the CRAT vs. a CGA. However, I take some issue with Peter's..." from Thomas Wesely.

"Yes, the CGA is another way, but if I'm Martin, I'd much prefer the security of my own FUNDED trust (i.e., the CRAT) than I would being an UNsecured..." from Peter Peterson.

"Great case study! :-) Although I know the facts indicate that one of the motivations if for the investment advisor to retain the portfolio, I would..." from Claudia Sangster.

"Kathleen, Thanks for your perceptive comment. You are of course correct it is not permissible for Martin to have an enforceable agreement to sell..." from Robert Sharpe.

"The first paragraph says that Martin has an offer. This may cause difficulty, since as I understand it there cannot be a pre-arranged sale, a..." from kbryan.

"This illustration is excellent. Thank you. --Robin Trozpek" from Robin.

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		Rated
	18 Oct 2012 \| National Publication \| Case study Case Study: A Family Business Succession Plan with Zero Estate Tax... 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 Case Study: Keeping a Treasured Residence in the Family 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
	5 Jul 2012 \| Privately Held Business Interests \| National Publication \| Case study Case Study: Planning for the Family Business 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, Scott Hamilton of...	0
	29 Jun 2011 \| Privately Held Business Interests \| InKnowVision \| Case study Case Study: Selling the Family Business 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 Combining Charitable Lead and Remainder Trusts to Create a Temporary... 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
	21 Jul 2009 \| Charitable Lead Trust \| National Publication \| Case study Case Study: Using a Charitable Lead Trust to Meet Multiple Personal... 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
	14 Jul 2009 \| Charitable Lead Trust , \| Charitable Remainder Trust \| National Publication \| Case study Case Study: Using the Charitable Remainder Trust to Simulate a... 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 a...	5
	1 Jul 2009 \| Charitable Gift Annuity \| National Publication \| Case study \| 7 comments Case Study: Utilizing Gift Annuities to Help Older Donors Provide for... 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 Creating a Temporary Private Foundation Using a Charitable Lead Trust 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 Case Study: Using a Term of Years CRAT to Make a Significant Near... 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 Case Study: A Twice-Blessed Gift 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 Charitable Remainder Unitrust for a Troublesome Asset 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 Case Study: Testamentary Planning for the Retired Professor 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 Case Study: The Charitable IRA Rollover 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 Case Study: Selling a Closely-Held Corporation with a Charitable... 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 Case Study: The "Un-Gift" 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
	22 Mar 2005 \| Charitable Remainder Trust \| National Publication \| Case study Case Study: Converting Taxable Corporate Assets into Partially Tax... 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 \| 2 comments Case Study: The Unplanned CRT: Promises Made 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.	0
	7 Feb 2005 \| Outright Gift \| National Publication \| Case study \| 1 comments Case Study: The Simplest Planned Gift: Funding Outright Gifts with... 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