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
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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
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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
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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”
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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
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Summer 2008
  • ACGA Board Recommends Reduction in Maximum Gift Annuity Rates
  • Impact of New Rates
  • Proposed Regulations Issued on Effect of UBTI on CRTs
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Spring 2008
  • Falling Interest Rates Impact Charitable Planning
  • Falling Rates: The Domino Effect
  • Rate-Cut Winners
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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
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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
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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"
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Fall 2006
  • Tax-Free IRA Rollover Finally a Reality
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Spring 2006
  • IRS Softens Position on Spousal Waiver Requirement
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Winter 2006
  • President's Advisory Panel Makes Recommendations on Charitable Giving
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Fall 2005
  • IRS Clarifies New Rules for Donations of Vehicles
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Summer 2005
  • Revenue Procedure 2004-24: Safe Harbor or Shark-Infested Waters?
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Spring 2005
  • When Couple Splits CRUT Does Too
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This page was last modified May 21, 2009