In my column in the March 2013 issue, I offered an overview of the anticipated impact of changes in federal tax law in the American Taxpayer Relief Act of 2012 on philanthropic planning. I now turn my attention to other factors coming into play, which may have an even greater impact on the structure of charitable gifts.   Economic Influences The U.S. economy is entering the sixth year of the economic malaise that began in the fall of 2007. While there’s been steady ...

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