The University of Rochester

Financial Strategies

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.

Summer 2008

ACGA Board Recommends Reduction in Maximum Gift Annuity Rates
Impact of New Rates
Proposed Regulations Issued on Effect of UBTI on CRTs

Spring 2008

Falling Interest Rates Impact Charitable Planning
Falling Rates: The Domino Effect
Rate Cut Winners

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

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"

Winter 2007

Using IRA Funds to Fund Pecuniary Legacies: IRS Memorandum Raises New Questions

Fall 2006

Tax-Free IRA Rollover Finally a Reality

Summer 2006

Is That Your Final Answer? A Tale of Three Rulings

Spring 2006

IRS Softens Position on Spousal Waiver Requirement

Winter 2006

President's Advisory Panel Makes Recommendations on Charitable Giving

Fall 2005

IRS Clarifies New Rules for Donations of Vehicles

Summer 2005

Revenue Procedure 2004-24: Safe Harbor or Shark-Infested Waters?

Spring 2005

When Couple Splits Crut Does Too

Winter 2005

Foundation Gets Extra Time to dispose of Excess Business Holdings

Fall 2004

IRS Says Charity Should Not Begin at Home for Organization's Founder and Family

Summer 2004

Attorney Cannot Serve on Church Legacy Committee and Represent Parishioners

Spring 2004

IRS Issues Final regulations on Definition of Income

Winter 2004

Proposed Regulations Clarify Taxation of CRT Distributions

Fall 2003

Deduction for Tuition Payments Nets Prison Sentence for Taxpayer

Summer 2003

ACGA Drops Recommended Rates Again

Spring 2003

When What You Say is Not What You Mean: IRS Rulings Allow Reformation

Winter 2003

Tax Court Tells IRS to Play By Its Own Rules

Fall 2002

No IRD for Estate or UBTI for Charity with Testamentary Gift Annuity

Winter 2002

"Armies of Compassion" Legislation Provides Significant Charitable Incentives

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