For Professional Advisors   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   Summer 2007 Dodging the UBTI Bullet Contribution of Limited Partnership Interests Does Not Give Rise to UBTI Payment of Rent and Interest by Controlled Entity Does Not Constitute UBI IRS Sends Message to Charities: Say What You Will Do and Do What You Say Activities Fail to Establish Exempt Purpose No Performance, No Exemption Collection Proper Against Improperly Operated CRAT IRS Clarifies IRA Rollover Reporting Qualified Charitable Distributions 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   Fall 2006 Tax-Free IRA Rollover Finally a Reality Read More   Spring 2006 IRS Softens Position on Spousal Waiver Requirement Read More   Winter 2006 President's Advisory Panel Makes Recommendations on Charitable Giving Read More   Fall 2005 IRS Clarifies New Rules for Donations of Vehicles Read More   Summer 2005 Revenue Procedure 2004-24: Safe Harbor or Shark-Infested Waters? Read More   Spring 2005 When Couple Splits CRUT Does Too Read More   Get Acrobat Reader