Case Studies

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24 Mar 2015 | Pooled Income Fund | National Publication | Article | 4 comments

Pooled Income Funds (PIF) have been around for a long time and, until recently, fallen out of favor. Perhaps because interest and dividend rates have been at historical lows for several years and because most PIFs were established some years ago, the combination of...

Richard Fox explores some of the complex issues of naming rights, including cautions when things go bad.
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.

While John and Jane Eastwood don’t require much for living expenses, they cannot afford to retire on the investment assets they have. In addition, their estate is also very illiquid and it is likely their substantial art collection will have to be liquidated in...


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...

Philanthropy in Practice at The Boston Foundation

Shortly after the December 2004 earthquake and tsunami ravaged Southeast Asia, retired technology executive David N. Campbell left his Carlisle home and flew to Thailand to see what he could do to help.


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....


David Wheeler Newman explores the NIMCRUT and its extraordinary possibilities. His case study makes a compelling statement that Charitable Remainder Trusts are alive and well and will continue to be.


The wide reach of The Planned Giving Design Center (PGDC) leads to many interesting opportunities, not the least of which are questions from donors about gift structures, strange opportunities or other inquiries.

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...
5 Mar 2015 | Charitable Remainder Trust | National Publication | Article | 13 comments

Charitable Remainder Unitrusts are sometimes difficult to explain to clients. There are a lot of options. But not if you have the right FREE tool. Read and download the tool now.

7 Feb 2005 | Outright Gift | National Publication | Case study | 5 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...

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.

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...
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...
9 Aug 2012 | Real Property | National Publication | Case study | 1 comments

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 ...


Sometimes, combining planned gifts can have tremendous benefits, especially when the donor really doesn't give up much at all.

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...

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...

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...

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Explaining the CRUT to Your Client

Case Study: The Simplest Planned Gift: Funding Outright Gifts with Appreciated Securities

Case Study: Keeping a Treasured Residence in the Family