thought leadership archive

Federal Legislation

Worksheet for Computation of Debt-Financed Income Arising From Sale of Property

An Update On The Texas Gift Annuity Litigation

New Gift Annuity Rates (Part One)

New Gift Annuity Rates (Part Two)

New & Improved Federal Legislation for Charitable Gift Annuities

Regulation Of Charitable Gift Annuities In California

Study of Charitable Gift Annuities

Charitable Gifts of Income Interests in Charitable Remainder Trusts

Assembly Bill 21 Legislative Alert

Congress Arms IRS with Intermediate Sanctions Weapon

Congressional Tax Committee Focuses On Commercial Gift Funds

Accelerated CRT: The Empire Strikes Back

Estate Tax Consequences of Pre-1970 Charitable Remainder Trusts

"Flip" Trusts

How to Cure A CRT's Failure Of The New 10% Minimum Remainder Requirement

Immediate Action Required

More CRT Regulations!

New CRT Regulations Are Final

New Federal Legislation

Problem Solving with Gift Annuities (Part One)

Problem Solving with Gift Annuities (Part Two)

"Spigot" Charitable Remainder Trusts

Blame It On The Attorney

Liability Protection for Non-Profit Directors and Officers

Community Foundation Survey

Avoiding Private Foundation Pitfalls

Charitable Contributions of Commercial Annuity Contracts

Charitable Gifts Funded with Options: Myth and Reality

Charitable Gifts of Depreciated Property (Part Two)

Charitable Gifts of Retirement Plan Assets (Part One)

Charitable Gifts of Retirement Plan Assets (Part Two)

Coordinating Charitable Gifts of Retirement Plan Assets With Lifetime Distribution Requirements (Part One)

Coordinating Charitable Gifts of Retirement Plan Assets With Lifetime Distribution Requirements (Part Two)

Drafters of Charitable Bequests Must be Aware of Tax Payment Clause

Generation-Skipping Transfer Tax And Charitable Remainder Trusts: Don't Let This Happen To You

Generation-Skipping Transfer Tax And Charitable Remainder Trusts: An Update

Gift of Appreciated Stock Results in Unexpected (and Onerous) Assignment of Income

More About Contributions of Commercial Annuity Contract

IRS Approves Gift Annuity With Elective Starting Date

IRS Relief For Charitable Donors