For Professional Advisors

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


 
 

This page was last modified April 1, 2008