Techniques

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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...

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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).
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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...

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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...
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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...

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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....
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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...
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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...
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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...

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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...

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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...

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A testamentary CLT can be a useful charitable and estate planning technique, even for donors of relatively modest means. Formula provisions in testamentary CLTs are helpful because there are many unknown variables when a testamentary CLT instrument is prepared. A...

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Charitable remainder trusts are most commonly thought of as a lifetime planning vehicle. However, CRTs are also very effectively used on testamentary basis. In this edition of Gift Planner's Digest, Rancho Santa Fe, California attorneys James M. Cowley and Ellen L....

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In this edition of Gift Planner's Digest, Robert Lew and Darryl Ott, Esq. provide a concise overview of the variety of charitable lead trusts and provide eight creative case studies that illustrate their application.

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On August 1, 2003, Treasury issued a series of revenue procedures that update previously issued model charitable remainder annuity trusts instruments. In this article, PGDC Editorial Board member and tax author J. Michael Pusey, CPA reviews the new forms in detail...

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31 Aug 2004 | Charitable Remainder Trust | National Publication | Article | 1 comments

It is not uncommon for charitable remainder trusts to hold depreciable property or to hold an interest in a passthrough entity that holds depreciable property. In this article, Ted R. Batson, Jr., Vice President of Professional Services for Renaissance Inc.,...

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The IRS recently released eight new sample charitable remainder unitrust forms replacing those issued in 1990. In this article, St. Louis attorney Lawrence P. Katzenstein, writing for Leimberg Information Services, offers his "first impressions" commentary on the...
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21 Feb 2006 | Charitable Remainder Trust | National Publication | Article | 9 comments
'Tis the season to be filing. In this article, Pasadena, California CPA and CRT tax return software developer Temo Arjani and partner Matthew Rayer take us step by step through the preparation of Form 5227 and related schedules for a net income with makeup charitable...
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31 Oct 2008 | Insurance | National Publication | Article | 1 comments
Under the right conditions, sale of a life interest may be a good policy.

Life settlement, in which life insurance policies are sold in a secondary market, has become a major financial market and viable opportunity for policyowners to convert unneeded policies for more than their cash surrender value (CSV), often with favorable tax...

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24 Jun 2009 | Techniques | National Publication | Article

Despite the recession, people are giving and giving generously. In this article from the June 2009 issue of the Journal of Financial Planning, financial writer and gift planning specialist Jim Grote explores the types of gifts that are being made in today's...

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