A quarterly online publication for:
- attorneys,
- accountants,
- trust officers,
- insurance advisors,
- investment counselors, and
- financial planners.
It is designed to keep philanthropic planners up-to-date on
developments in estate planning as they relate to testamentary and lifetime plans of support of qualified charities.
| Winter 2010 |
- Roth IRA Conversions: New Year, New Opportunity
- Keeping the Options Open
- Charitable Planning to Offset Tax on Roth Conversion
- Repackage Your Charitable Giving Plan
- Tax Court Upholds Bargain-Sale Deduction
- IRS Claims Unsubstantiated Vehicle Donations Cost $17 Million in Lost Taxes
Read More  |
| Fall 2009 |
- IRA Rollover Still Offers Significant Benefits
- Using Tangible Personal Property to Fund CRTs
- Trust Reformed to Allow Private Foundation Remainderman
- FLIP Provision Omitted
- Net-Income with Make-Up Provisions Included in Error
- Sale of Interest in CRT with Minimal Gain Makes Transactions of Interest List
- Anonymous Donations Net No Deduction for Donor
- Deduction by Corporate Partner for Contribution of Partnership Allowed
Read More |
| Summer 2009 |
- Reinsuring Gift Annuities Raises No UBI Problems
- Corporation Can Deduct Deferred Compensation Paid to Charitable Beneficiary
- Directing IRD to Charity: Pitfalls and Opportunities
- IRS Charitable Rollover Extended
- E-Mail Discussion Lists for Gift Planners
- QTIP Election Challenges with IRAs and Other IRD
Read More |
| Spring 2009 |
- ACGA Issues New, Lower Recommended Charitable Gift Annuity Rates
- IRS Expresses Concern Over
Tax Consequences of Sale of CRT Interest
- Good News for IRAs: Rollover Extended, RMD Suspended
- Record Low Discount Rates Make Lead Trusts Even More Attractive
- GRAT: Reduce Transfer Tax, Keep “Charitable Option”
Read More |
| Fall 2008 |
- Final Regulations: What Is Included in Gross Estate?
- New Guidelines for Qualifications as Donor-Advised Fund
- IRA Charitable Rollover Extended
- E-Mail Discussion Lists for Gift Planners
- IRS Gives Guidance on CLUTs
Read More |
| Summer 2008 |
- ACGA Board Recommends Reduction
in Maximum Gift Annuity Rates
- Impact of New Rates
- Proposed Regulations
Issued on Effect of UBTI
on CRTs
Read More |
| Spring 2008 |
- Falling Interest Rates Impact Charitable Planning
- Falling Rates: The Domino Effect
- Rate-Cut Winners
Read More |
| Fall 2007 |
- Year-End Charitable-Planning Strategies
- Your Gain Doesn't Have to Be Your Loss
- Charitable Planning in a High-Income Year
- Last Chance for Tax-Free Rollover of IRA Funds
Read More |
| Spring 2007 |
- IRS Approves Endowment-Related Investments by CRTs
- Lead Trust UBTI Ruling Frozen
- The Tax Relief Act of 2001—Impact on Estate and Gift Planning
- Bill Extends, Expands IRA Charitable Rollover
- IRS Announces 2007 "Dirty Dozen"
Read More |
| Winter 2007 |
- Using IRA Funds to Fund Pecuniary Legacies: IRS Memorandum Raises New Questions
Read More |
| Fall 2004 |
- IRS Says Charity Should Not Begin at Home for Organization's Founder and Family
Read More |
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