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Income deferral unitrusts are one of the hot topics in current charitable remainder trust planning. In this edition of Gift Planner's Digest, Los Angeles attorney Reynolds Cafferata explores how a single member limited liability company may offer a superior solution...

Qualified retirement plans represent one of the most significant, yet underutilized category of potential gift planning asset. In this edition of Gift Planner's Digest, Los Angeles attorney Jane Peebles tackles the complex rules that accompany testamentary charitable...
What category of asset is located on 945,000,000 acres throughout the United States with an estimated value of $687,432,000,000? In this edition of Gift Planner's Digest, University of Idaho Director of Gift Planning, Ed McBride offers some helpful tips on dealing with...
28 Apr 1999 | Foundations | National Publication | Article | 1 comments
In this edition of Gift Planner's Digest, New York attorney Patrick Martin discusses the technical requirements, operation, and uses of supporting organizations as described under Section 509(a)(3).
Crunching The Numbers

Thinking about transferring debt-encumbered property into a charitable remainder trust? In this article, St. Louis attorney Russell Willis examines the landmines and opportunities that exist with what many planners consider one of the most complex of charitable gift...

14 Jul 1999 | Compliance | National Publication | Article

"In this week's edition of Gift Planner's Digest, Los Angeles attorney David Wheeler Newman reviews the private foundation excise tax rules regarding prohibited acts of self-dealing and how they apply to charitable remainder trusts and charitable lead trusts."

Individuals with significant wealth frequently create family foundations to help organize their philanthropy. Historically, private nonoperating foundations have been the vehicle of choice in filling this role. In this week's edition of Gift Planner's Digest, Helen...
The Magic of Jim and Mary Mitchell

The following tale takes a whimsical look at the value of a carefully planned charitable gift. Set in medieval times, A Charitable Fairy Tale was written by the PGDC's Lee Hoffman in response to his children's questions about what he did at work. Since that time, it...

The Dynasty Trust, in various forms, has been with us for nearly a century as a multi-generational wealth transfer planning vehicle. In this edition of Gift Planner's Digest, trust officer Judith K. Ruud, Esq. and husband, development officer William N. Ruud, Ph.D....
Of the three retained income gift vehicles, the pooled income fund ranks a distant third in terms of popularity. Why? Compare pooled income funds to charitable remainder trusts and charitable gift annuities in terms of payout amounts, the tax character of those amounts...
This may seem like an all-encompassing title, but according to Los Angeles attorney Jeffrey Davine, his firm received so many inquiries from clients and their advisors regarding type 3 supporting organizations, they decided to draft an explanation for advisors and...

The title says it all! In this edition of Gift Planner's Digest, Long Beach Memorial Medical Center Foundation's Jim Normandin shares his experiences in the use of the bargain sale as a means to help donors accomplish their personal and philanthropic...

1 Oct 2001 | Investing | National Publication | Article | 1 comments

By Neal P. Myerberg


When a donor makes a gift of "restricted" or "non-publicly traded" stock to a charity, complex issues arise that may not be present if the gift is one of "publicly traded" stock. In this article, New York attorneys Jennifer Franklin and David Shevlin discuss the...


Most gift planners are aware that the deductible amount of a charitable gift may be reduced when depreciable property is involved; however, there has been little guidance providing planners with a practical summary of the applicable rules. In this edition of Gift...


Interested in some number crunching? In this edition of Gift Planner's Digest, Peter Melcher, Matthew Zuengler and Caryl Shortridge Peters from the Wisconsin accounting and consulting firm of Virchow, Krause & Co. provide a quantitative analysis of the...


A defined value gift is a formula gift that is tied to both the value the client wants to give and the value of the gift as finally determined for gift tax purposes. In this article, reprinted from the December 2001 edition of Estate Planning Journal...

24 Apr 2002 | Compliance | National Publication | Article | 1 comments
It has been said that only a fool learns only from his own mistakes. In this edition of Gift Planner's Digest, trust administrator Chuck McLucas shares ten of the most common mistakes he has encountered in connection with the design and operation of charitable trusts.

Need a primer on gifts of life insurance? We have found the best! In part one of this two part article from the March 2002 issue of Estate Planning Journal, noted experts Stephan Leimberg and Albert Gibbons explore the many traditional and...

Planned Giving for the Affluent Homeowner

What happens after the kids have flown the coop and Mom and Dad are left with a large home and an even larger potential capital gains tax on sale? In this article, PGDC Editor-in-Chief Marc D. Hoffman reviews the capital gains tax rules that accompany sales of...

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