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Prudent Planning or Evil Twin?
Last week, the PGDC published an article by Michael V. Bourland on the traditional and prudent uses of family limited partnerships. This week, Stephen R. Leimberg explores a variation on the family limited partnership -- one with a charitable twist. But is the "...

Charitable Reverse Split Dollar Life Insurance has been marketed for several years as a vehicle that provides benefits to both charity and donor. In this first contribution to Gift Planner's Digest, noted Charitable Tax Attorney Douglas K. Freeman, J.D., LL.M takes...


Charitable Remainder Trusts that are measured by the life of one or more individuals offer several options with respect to when trust payments terminate. Although the selection of final payment method may seem benign, it can have a significant effect on income...

An Estate Planner's Dream Come True

Are you looking to gain a better understanding of charitable lead trusts and how they can be used to accomplish clients' estate planning and philanthropic objectives? Who better to convey these concepts than Stanley S. Weithorn? In this edition of Gift Planner's...


Thinking about a private foundation? Maybe you should consider an alternative. In this article, Los Angeles attorneys David Wheeler Newman and Jose Silva examine the roles that public charities, common funds, and supporting organizations can play accomplishing...


Looking back on 1999, from a charitable ruling standpoint, it could be called the year of the charitable lead trust. And no wonder, with interest rates at 29 year lows, donors and advisors have taken advantage of a cyclical opportunity to maximize the value of their...


Just when you thought attorneys and accountants didn't have a sense of humor, Reynolds Cafferata, Esq. and Temo Arjani, CPA send us a tongue-in-cheek article on how to sell a hot tub company via a charitable remainder trust. Humor aside, if you want a great example...


Does a donor's entrepreneurship have to end when their philanthropy begins? Not according to Dan Rice who, in this edition of Gift Planner's Digest, describes one of the more creative giving arrangements with which he has been involved -- the Venture Capital...

In this edition of Gift Planner's Digest, Philip T. Tobin discusses donor advised funds and explains how this simple, flexible and cost-effective tool can assist in tax-efficient planning and allow a wide range of Americans to participate in philanthropic pursuits.

In the last edition of Gift Planner's Digest, the PGDC posted an article by Philip Tobin entitled, Donor Advised Funds: A Value-Added Tool for Financial Advisors. Originally published in the November 2001 issue of CCH's Journal of Practical Estate Planning, the...

14 Aug 2002 | Foundations | National Publication | Article | 2 comments
"I have a private non-operating foundation. What do I do now?" In this edition of Gift Planner's Digest, The Community Foundation for Greater Atlanta's own Bryan Clontz uses numerous case studies to illustrate ten ways in which community foundations and other like...

In making a charitable bequest of an art collection, special consideration must be given to whether the imposition of restrictions may unexpectedly cause estate tax. In this article from the September 2002 issue of Estate Planning Journal,...

Last December, the Service delivered what many gift planners speculated might be the most exciting private letter ruling for the new year--a ruling that allowed the income recipient of a charitable remainder trust to transfer his income interest to the charitable...
30 Dec 2002 | Charitable Remainder Trust | National Publication | Article | 1 comments
In the cloak and dagger world of the Planned Giving Design Center (we're just kidding) we sometimes receive unsolicited information from concerned gift planners regarding techniques and practices they believe are questionable. In this special article, we share a...
These days, most financial service representatives are familiar with charitable remainder trusts as an alternative to the outright sale of highly appreciated assets. However, many are finding that clients are reluctant to commit 100 percent of an asset to an...

A charitable lead trust can be qualified or non-qualified, and either a grantor or non-grantor trust. Establishing a CLT now when interest rates are low may well increase the overall return on investment for the donor's family. In this article from the February 2003...


Intrafamily transfers of closely-held family corporations often present a significant challenge for estate planners. Nongrantor charitable lead trusts can mitigate wealth transfer tax costs; however, funding trusts of this type with stock in a closely-held...

The Planned Giving Design Center editors take issue with an article that appeared in the May 28, 1998 edition of the Wall Street Journal -- "How to Succeed in Philanthropy without Really Giving Anything."

With the June 8, 1999 reformation deadline fast approaching, this issue of Planned Giving Online reviews the requirements for "flip" charitable remainder unitrusts and the steps planners should consider to take advantage of this window of opportunity.

Just when you thought it was safe to use short-term charitable remainder trusts again, here comes a variation of the "Accelerated CRT" that is already creating a stir in Washington.
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