Planning | Planned Giving Design Center

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	4 Dec 1998 \| Investing \| National Publication \| Article Investment Strategies for Fiduciaries of Split-Interest Trusts In this week's edition of Gift Planner's Digest, philanthropic financial advisor Paul Comstock discusses "Investment Strategies for Fiduciaries of Split-Interest Trusts."	0
	28 Jan 1999 \| Compliance \| National Publication \| Article The Value of Value What is value? In this edition of Gift Planner's Digest, San Francisco attorney and planned giving consultant Lynda S. Moerschbaecher explores the crucial role that establishing a correct value plays in the outcome of charitable gift plans.	0
	3 Mar 1999 \| Intangible Personal Property \| Partnership for Philanthropic Planning, National Publication \| Article Charitable Reverse Split-Dollar Insurance: A Gift Whose Time Has Past In recent weeks, Charitable Reverse Split-Dollar Insurance has received a great deal of attention and is the subject of pending legislation that would prohibit it entirely. In this edition of Gift Planner's Digest, San Francisco attorney, Erik Dryburgh reviews the...	0
	8 Jun 1999 \| Estate Planning \| National Publication \| Article Charitable Family Limited Partnerships Prudent Planning or Evil Twin? Last week, the PGDC published an article by Michael V. Bourland on the traditional and prudent uses of family limited partnerships. This week, Stephen R. Leimberg explores a variation on the family limited partnership -- one with a charitable twist. But is the "...	0
	12 Jul 1999 \| Insurance \| Partnership for Philanthropic Planning, National Publication \| Article Charitable Reverse Split-Dollar: Booby Trap or Bonanza? Charitable Reverse Split Dollar Life Insurance has been marketed for several years as a vehicle that provides benefits to both charity and donor. In this first contribution to Gift Planner's Digest, noted Charitable Tax Attorney Douglas K. Freeman, J.D., LL.M takes...	0
	13 Jul 1999 \| Charitable Remainder Trust \| National Publication \| Article When Do Life Income Payments from a Charitable Remainder Trust Really... Charitable Remainder Trusts that are measured by the life of one or more individuals offer several options with respect to when trust payments terminate. Although the selection of final payment method may seem benign, it can have a significant effect on income...	0
	4 Aug 1999 \| Charitable Lead Trust \| National Publication \| Article The Charitable Lead Nonreversionary Trust An Estate Planner's Dream Come True Are you looking to gain a better understanding of charitable lead trusts and how they can be used to accomplish clients' estate planning and philanthropic objectives? Who better to convey these concepts than Stanley S. Weithorn? In this edition of Gift Planner's...	0
	22 Sep 1999 \| Foundations \| National Publication \| Article A Look At Alternatives To Private Foundations Thinking about a private foundation? Maybe you should consider an alternative. In this article, Los Angeles attorneys David Wheeler Newman and Jose Silva examine the roles that public charities, common funds, and supporting organizations can play accomplishing...	0
	29 Sep 1999 \| Charitable Lead Trust \| National Publication \| Article User-Friendly Charitable Lead Trusts: Impact of IRS Rulings On... Looking back on 1999, from a charitable ruling standpoint, it could be called the year of the charitable lead trust. And no wonder, with interest rates at 29 year lows, donors and advisors have taken advantage of a cyclical opportunity to maximize the value of their...	0
	21 Oct 1999 \| Privately Held Business Interests \| National Publication \| Article Tax-Saving Opportunities for Charities Owning Subchapter S Stock Since January 1, 1998, charities have been able to own Subchapter S stock. But how should they own it? In this edition of Gift Planner's Digest, Laura Peebles, tax director at the national office of Deloitte & Touche, challenges the conventional wisdom of corporate...	0
	15 Mar 2000 \| Privately Held Business Interests \| National Publication \| Article Beyond Wills And Trusts: Keeping The Family Business In The Family Passing the family business intact from one generation to the next is one of today's most challenging estate planning problems. And trying to get the company over to one child, who is active in the business, while maintaining proportionate distributions to others who...	0
	11 May 2000 \| Charitable Remainder Trust \| National Publication \| Article The Tip of the Iceberg: Selling a Business in a CRT Just when you thought attorneys and accountants didn't have a sense of humor, Reynolds Cafferata, Esq. and Temo Arjani, CPA send us a tongue-in-cheek article on how to sell a hot tub company via a charitable remainder trust. Humor aside, if you want a great example...	0
	12 Jun 2000 \| Charitable Remainder Trust \| National Publication, Dan Rice, Philanthropy Architect \| Article Not Your Typical CRT - The Venture Capital Unitrust Does a donor's entrepreneurship have to end when their philanthropy begins? Not according to Dan Rice who, in this edition of Gift Planner's Digest, describes one of the more creative giving arrangements with which he has been involved -- the Venture Capital...	0
	26 Sep 2000 \| Transfer Taxes \| National Publication \| Article The Unmarried Penalty: Gift, Estate Tax, And Other Planning... The impact of the biases in favor of married couples found in state laws and in the federal tax code on planned giving for unmarried couples is explored in this article by Chris Yates. The usefulness of various planned giving vehicles for these non- traditional...	0
	6 Dec 2000 \| Retirement Plans \| National Publication, Dan Rice, Philanthropy Architect \| Article Charitable Planning With Lump Sum Distributions A potentially useful lifetime charitable giving technique for donors who own appreciated employer stock in a qualified retirement plan is described in this article by Dan Rice. As the article explains, the technique involves obtaining favorable tax results for the...	0
	11 Apr 2001 \| Publicly Traded Securities \| Partnership for Philanthropic Planning, National Publication \| Article Navigating Stock Options and Other Stock Rights Darryl Ott and Robert Lew discuss charitable planned giving techniques for the increasingly popular (and complex) assets known as incentive stock options, non-qualifed stock options, and restricted stock in this informative article. The article includes a number of...	0
	15 Nov 2001 \| Donor Advised Fund \| National Publication \| Article Donor Advised Funds: A Value-Added Tool for Financial Advisors In this edition of Gift Planner's Digest, Philip T. Tobin discusses donor advised funds and explains how this simple, flexible and cost-effective tool can assist in tax-efficient planning and allow a wide range of Americans to participate in philanthropic pursuits.	0
	29 Nov 2001 \| Donor Advised Fund \| National Publication \| Article Donor Advised Funds: A Response from Community Foundations In the last edition of Gift Planner's Digest, the PGDC posted an article by Philip Tobin entitled, Donor Advised Funds: A Value-Added Tool for Financial Advisors. Originally published in the November 2001 issue of CCH's Journal of Practical Estate Planning, the...	0
	19 Jul 2002 \| Compliance \| National Publication \| Article Ten Charitable Planning Mistakes to Avoid In this edition of Gift Planner's Digest, Vaughn W. Henry and Johni Hays, advisers specializing in trusts and estates and gift planning, discuss ten charitable planning mistakes that tax practitioners should avoid in designing and implementing charitable trusts of...	0
	14 Aug 2002 \| Foundations \| National Publication \| Article \| 2 comments Symbiotic Ways Private Foundations Use Community Foundations "I have a private non-operating foundation. What do I do now?" In this edition of Gift Planner's Digest, The Community Foundation for Greater Atlanta's own Bryan Clontz uses numerous case studies to illustrate ten ways in which community foundations and other like...	0

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Recent activity

Using Charitable Remainder Trusts to Defer Reporting the Gain Realized From the Sale of a Marketable Securities for Cash

"I appreciate the information provided here as the CRT is a wonderful tool to help both families and charities." from BlueHendu.

The "secret sauce" of thriving 100-year families

"Thanks, a thoughtful piece." from johnoddy.

Charitable Alchemy: Something from nothing (or almost nothing) or Getting paid to live in your house for the rest of your life

"Hi Bryan, These are great gifts for donors -- theoretically. The issue many advisors who promote these types of gifts to clients face, however, is..." from attydonald@yahoo.com.

"Bryan, Randy: Thanks for sharing this innovative and thoughtful idea. It would be very interesting to see a full explanation of the process and..." from Dennis Walsh.

Using an IRA to Finance Charity-Owned Life Insurance

"How does a CHIRA impact required minimum distributions?" from charlesutter1@gmail.com.

Case Study: Selling a Closely-Held Corporation with a Charitable Remainder Unitrust

"David, Technically, you're correct. The business would be stepped up in basis at death. However estate taxes at 40% are greater than capital gains..." from randy a. fox.

"Under the Estate Planning section you note if the Andersons sold the business, the tax hit and the next to kids. BUT ... if they Andersons died..." from David Neunuebel.

		Rated
0 items selected. Select all items: on this page only across all pages
	4 Dec 1998 \| Investing \| National Publication \| Article Investment Strategies for Fiduciaries of Split-Interest Trusts In this week's edition of Gift Planner's Digest, philanthropic financial advisor Paul Comstock discusses "Investment Strategies for Fiduciaries of Split-Interest Trusts."	0
	28 Jan 1999 \| Compliance \| National Publication \| Article The Value of Value What is value? In this edition of Gift Planner's Digest, San Francisco attorney and planned giving consultant Lynda S. Moerschbaecher explores the crucial role that establishing a correct value plays in the outcome of charitable gift plans.	0
	3 Mar 1999 \| Intangible Personal Property \| Partnership for Philanthropic Planning, National Publication \| Article Charitable Reverse Split-Dollar Insurance: A Gift Whose Time Has Past In recent weeks, Charitable Reverse Split-Dollar Insurance has received a great deal of attention and is the subject of pending legislation that would prohibit it entirely. In this edition of Gift Planner's Digest, San Francisco attorney, Erik Dryburgh reviews the...	0
	8 Jun 1999 \| Estate Planning \| National Publication \| Article Charitable Family Limited Partnerships Prudent Planning or Evil Twin? Last week, the PGDC published an article by Michael V. Bourland on the traditional and prudent uses of family limited partnerships. This week, Stephen R. Leimberg explores a variation on the family limited partnership -- one with a charitable twist. But is the "...	0
	12 Jul 1999 \| Insurance \| Partnership for Philanthropic Planning, National Publication \| Article Charitable Reverse Split-Dollar: Booby Trap or Bonanza? Charitable Reverse Split Dollar Life Insurance has been marketed for several years as a vehicle that provides benefits to both charity and donor. In this first contribution to Gift Planner's Digest, noted Charitable Tax Attorney Douglas K. Freeman, J.D., LL.M takes...	0
	13 Jul 1999 \| Charitable Remainder Trust \| National Publication \| Article When Do Life Income Payments from a Charitable Remainder Trust Really... Charitable Remainder Trusts that are measured by the life of one or more individuals offer several options with respect to when trust payments terminate. Although the selection of final payment method may seem benign, it can have a significant effect on income...	0
	4 Aug 1999 \| Charitable Lead Trust \| National Publication \| Article The Charitable Lead Nonreversionary Trust An Estate Planner's Dream Come True Are you looking to gain a better understanding of charitable lead trusts and how they can be used to accomplish clients' estate planning and philanthropic objectives? Who better to convey these concepts than Stanley S. Weithorn? In this edition of Gift Planner's...	0
	22 Sep 1999 \| Foundations \| National Publication \| Article A Look At Alternatives To Private Foundations Thinking about a private foundation? Maybe you should consider an alternative. In this article, Los Angeles attorneys David Wheeler Newman and Jose Silva examine the roles that public charities, common funds, and supporting organizations can play accomplishing...	0
	29 Sep 1999 \| Charitable Lead Trust \| National Publication \| Article User-Friendly Charitable Lead Trusts: Impact of IRS Rulings On... Looking back on 1999, from a charitable ruling standpoint, it could be called the year of the charitable lead trust. And no wonder, with interest rates at 29 year lows, donors and advisors have taken advantage of a cyclical opportunity to maximize the value of their...	0
	21 Oct 1999 \| Privately Held Business Interests \| National Publication \| Article Tax-Saving Opportunities for Charities Owning Subchapter S Stock Since January 1, 1998, charities have been able to own Subchapter S stock. But how should they own it? In this edition of Gift Planner's Digest, Laura Peebles, tax director at the national office of Deloitte & Touche, challenges the conventional wisdom of corporate...	0
	15 Mar 2000 \| Privately Held Business Interests \| National Publication \| Article Beyond Wills And Trusts: Keeping The Family Business In The Family Passing the family business intact from one generation to the next is one of today's most challenging estate planning problems. And trying to get the company over to one child, who is active in the business, while maintaining proportionate distributions to others who...	0
	11 May 2000 \| Charitable Remainder Trust \| National Publication \| Article The Tip of the Iceberg: Selling a Business in a CRT Just when you thought attorneys and accountants didn't have a sense of humor, Reynolds Cafferata, Esq. and Temo Arjani, CPA send us a tongue-in-cheek article on how to sell a hot tub company via a charitable remainder trust. Humor aside, if you want a great example...	0
	12 Jun 2000 \| Charitable Remainder Trust \| National Publication, Dan Rice, Philanthropy Architect \| Article Not Your Typical CRT - The Venture Capital Unitrust Does a donor's entrepreneurship have to end when their philanthropy begins? Not according to Dan Rice who, in this edition of Gift Planner's Digest, describes one of the more creative giving arrangements with which he has been involved -- the Venture Capital...	0
	26 Sep 2000 \| Transfer Taxes \| National Publication \| Article The Unmarried Penalty: Gift, Estate Tax, And Other Planning... The impact of the biases in favor of married couples found in state laws and in the federal tax code on planned giving for unmarried couples is explored in this article by Chris Yates. The usefulness of various planned giving vehicles for these non- traditional...	0
	6 Dec 2000 \| Retirement Plans \| National Publication, Dan Rice, Philanthropy Architect \| Article Charitable Planning With Lump Sum Distributions A potentially useful lifetime charitable giving technique for donors who own appreciated employer stock in a qualified retirement plan is described in this article by Dan Rice. As the article explains, the technique involves obtaining favorable tax results for the...	0
	11 Apr 2001 \| Publicly Traded Securities \| Partnership for Philanthropic Planning, National Publication \| Article Navigating Stock Options and Other Stock Rights Darryl Ott and Robert Lew discuss charitable planned giving techniques for the increasingly popular (and complex) assets known as incentive stock options, non-qualifed stock options, and restricted stock in this informative article. The article includes a number of...	0
	15 Nov 2001 \| Donor Advised Fund \| National Publication \| Article Donor Advised Funds: A Value-Added Tool for Financial Advisors In this edition of Gift Planner's Digest, Philip T. Tobin discusses donor advised funds and explains how this simple, flexible and cost-effective tool can assist in tax-efficient planning and allow a wide range of Americans to participate in philanthropic pursuits.	0
	29 Nov 2001 \| Donor Advised Fund \| National Publication \| Article Donor Advised Funds: A Response from Community Foundations In the last edition of Gift Planner's Digest, the PGDC posted an article by Philip Tobin entitled, Donor Advised Funds: A Value-Added Tool for Financial Advisors. Originally published in the November 2001 issue of CCH's Journal of Practical Estate Planning, the...	0
	19 Jul 2002 \| Compliance \| National Publication \| Article Ten Charitable Planning Mistakes to Avoid In this edition of Gift Planner's Digest, Vaughn W. Henry and Johni Hays, advisers specializing in trusts and estates and gift planning, discuss ten charitable planning mistakes that tax practitioners should avoid in designing and implementing charitable trusts of...	0
	14 Aug 2002 \| Foundations \| National Publication \| Article \| 2 comments Symbiotic Ways Private Foundations Use Community Foundations "I have a private non-operating foundation. What do I do now?" In this edition of Gift Planner's Digest, The Community Foundation for Greater Atlanta's own Bryan Clontz uses numerous case studies to illustrate ten ways in which community foundations and other like...	0