Gifting a Personal Residence or Farm
There was an old woman who lived in a shoe Had she planned on giving that shoe (her personal residence) to a charitable remainder unitrust (CRUT) or charitable
Goodbye to Gobbledygook?
Congress proclaimed that the Plain Writing Act of 2010 (the Act)1 will improve the effectiveness and accountability of the IRS and other ederal agencies
My Crystal Ball
Let's look at the recent past, the better to see what the future of the estate tax will be in the years 2009, 2010, 2011 and beyond. My predictions about
Sample CLATs
Thanks to the Internal Revenue Service for its help to the estate-planning and charitable-giving community, by publishing sample charitable lead annuity
Tax Benefits For Charitable Gifts
The federal government helps your clients be philanthropists with tax incentives that greatly reduce the out-of-pocket cost of charitable gifts and in
Flexible Start Dates
With a traditional deferred gift annuity, guaranteed annuity payments are made to a donor and/or another individual for life, starting at a specified
Last-Minute Gift from the Feds
If you're like me, you don't read the instructions when assembling a barbecue grill. You may, however, wish to take a look at the Internal Revenue Service's
Taxing CRT Payments
In November of 2003, the Internal Revenue Service proposed new regulations governing the taxation of charitable remainder unitrust and annuity trust payments.
An IRS Assist on CRATs
The Internal Revenue Service's specimens for safe-harbor charitable remainder annuity trusts for inter vivos and testamentary trusts update, improve and
This flawless, 101.7-carat, pear-shaped diamond—one of the world’s largest —will go up for auction at Christie’s “Magnificent Jewels” sale in Geneva on May 15, 2013. How much will it sell for? Choose the correct answer and registered site users will be eligible to win a one-year subscription to Christie's Geneva Jewelry sales catalogue, courtesy of Christie's. 
