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In this edition of Planned Giving Online, PGDC Editorial Review Panel member Jonathan D. Ackerman, Esq. provides a detailed review of the newly issued final regulations under IRC Sections 664 and 2702.

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On January 17, 2001, the Treasury published a third set of proposed regulations construing the "minimum required distribution" rules for qualified plans and IRAs under Code Section 401(a)(9). The "new" regulations represent a considerable simplification over the...

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In this edition of Planned Giving Online, PGDC Editorial Review Panel member Jonathan D. Ackerman, Esq. provides a detailed review of the newly issued final regulations under IRC Sections 664 and 2702.

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Ever since last April when Treasury issued proposed regulations calling for commentary regarding the use of various investment strategies that enable the trustee of a NIMCRUT to control the receipt of distributable income by the trust, and concurrently announced in...

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The monthly Charitable Midterm Federal Rate affects computations of charitable contribution deductions for split-interest charitable gift vehicles. In this edition of Planned Giving Online, PGDC editor Marc Hoffman explores the evolution of the Charitable Midterm...
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On October 18, 1999, the IRS issued proposed Regulations on an abusive charitable remainder trust transaction the PGDC had dubbed "Son of Accelerated CRT." As the date approaches for the public hearings regarding the proposed Regulations, PGDC legal editors Emanuel...

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On December 3, 1999, the Treasury issued final regulations regarding how estate administration expenses affect the estate tax marital and charitable deductions. The interrelationships between them are highly complex and, depending on the method of distribution, may...

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The IRS has issued proposed regulations to curtail a scheme that has come to be known as the "vulture" or "ghoul" charitable lead trust. The purpose of the plan is to artificially inflate the gift or estate tax charitable deduction by using an unrelated, seriously...

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This article explores year-end planning for charitable gifts. Often, one of the biggest concerns at year end is making sure a donor's charitable gift takes effect in the current year so that it is deductible on the current year's return and not on the following year...

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28 Feb 2001 | Treasury | National Publication | Article
The courts and the IRS gave us a number of interesting decisions related to charitable gift planning in 2000. This article reviews some of the ones PGDC found most significant. The article also briefly describes some of the legislation proposed in 2000 that could have...
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Part I of this two-part article details the historical background, state law changes and the nature of the proposed Regulations under Code Section 643(b). Part II of this Article will detail the impact of these new proposed Regulations on charitable gift planning...
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5 May 2003 | Treasury | National Publication | Article
The following is a summary of the rulings, cases and other items we found to be particularly interesting for charitable planning in 1999, including the new legislation on charitable split dollar insurance. Since many News Alerts are delivered from PGDC in any one year...
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The IRS has released its continuing professional education text for tax-exempt organizations for fiscal year 2002. Of particular interest to gift planners are topics that deal with unrelated business income tax issues, Form 990, and the proposed intermediate sanctions...
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On November 19, 2003, the IRS issued proposed regulations regarding the application of recently modified tax rates applicable to various classes of income to the taxation of distributions from charitable remainder trusts. In this article, Ted Batson, CPA of Renaissance...
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When we read "Final Four" in the title of Ted Batson's new article, we immediately thought of "March Madness." Although Ted's article has nothing to do with college basketball, it does discuss what many believe to cause another form of madness -- interpreting the...

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21 Nov 2005 | Revenue Procedures | National Publication | Article | 1 comments

On March 30, 2005, Treasury and IRS published Rev. Proc. 2005-24, which was intended to provide a safe harbor procedure to avoid the disqualification of a charitable remainder trust because of the existence of a spousal right of election under state law. Since that...

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4 Jan 2006 | Regulations | National Publication | Article | 2 comments

In a recent article published on the Planned Giving Design Center, Laura Peebles addressed the tax trap of Treasury Regulation 1.337(d)-4 for corporations that contribute "all or substantially all" of their assets to charity. In this article, Philadelphia attorney...

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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...
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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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Charity and Donor alert: author Richard Fox clarifies new interpretations of the "Token Benefit".

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