What happens to charities upon the death of a founder, or is deemed a risk by those in control? Estate planners share tips for winding down charitable entities.
Donating assets to charities and philanthropic organizations can be tricky. Understand charitable giving tax implications and options from the Fellows of The American College of Trust and Estate Counsel.
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A legal scholar explains a new law allowing IRA owners to transfer up to $50,000 directly to a charitable gift annuity or Charitable Remainder Trust.
The founder of Patagonia clothing transferred $3B of stock to a Purpose Trust. What is a Purpose Trust and how does it meet Patagonia’s corporate objectives?
Updated IRS mortality assumptions have arrived. An overview of the updated tables, how the numbers work, and actions to consider before regulations become final.
A trust and estate expert shares insights on opportunities available for planners and their clients during the current rising interest rate environment.
Trusts used for exclusively charitable purposes may be subject to the Private Foundation Rules. Understand how to avoid the tax consequences of IRS section 4947.
This podcast offers a reminder of charitable giving basics, what to pay attention to, and takeaways from 2020 Tax Court cases on the topic.
Estate planning art expert explains the options art owners have to dispose of their assets – selling, gifting or donating art collections.
An explanation of what donors need to consider when making a charitable donation to a nonprofit? What restrictions need to be thought through?
A review of the dangers of borrowing from a charitable endowment fund during the 2020 pandemic and financial crisis.
2020 estate planning strategies including the gift tax annual exclusion, IRS code 2503(e), low interest loans to family, SLATs and CLTs.
An overview of how Charitable LLCs can be used legitimately and possibly abused when pushed too far.
A discussion of charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client.
Understanding the pitfalls and tax traps when donating from an IRA to a charity under the SECURE Act. An explanation of how Charitable Remainder Trusts (CRTs) and charitable giving has changed.
The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories.
Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
How do charitable pledges work for both the donor and charity? Learn the basics in this podcast from trust and estate experts.
An introduction to Individual Donor Advised Funds, the rules and advantages when compared to a private foundation.
Understand how Charitable Gift Annuities, CGA, can be structured with predictable and/or flexible payment streams.
A Charitable Gift Annuity is a simple and cost effective estate planning tool that benefits charities and donors during their lifetime. Learn more from an expert on the subject.
An overview of Charitable Lead Trusts including CLAT, CLUT, Grantor and Nongrantor Trusts from an estate expert.
Overview of Charitable Remainder Trusts, CRT, including CRAT, CRUT, Split-Interest Trusts and answers to frequently asked questions on the topic.
Complying with regulatory restrictions of private foundations can be confusing. Understand the issues that may arise and how to avoid excise taxes from an expert on the subject.
A primer on creating a charitable private foundation, federal tax rules, state laws and required corporate documents.
What you need to know regarding income tax charitable deductions for individuals following the 2017 Tax Cuts and Job Act from an estate planning expert.
Overview of the fundamentals of basic charitable giving including income tax, the estate and gift tax, and donating to a foreign charity.
Trust and estate expert explain the importance of the US-Japan Estate, Inheritance and Gift Tax Treaty and how it works.
The rights of children to receive property from intestate estates and how to pass property effectively to children is discussed by Judge Butts and ACTEC Fellow Jane Ditelberg.