As they say, an ounce of prevention is worth a pound of cure. For those charitably inclined, it will be more important than ever this season to understand that the choice of what to give and when to give it may determine how much they can afford...

We all have clients who feel they've fully provided for their descendants and loved ones financially, so their remaining estate-planning objectives are purely philanthropic. The end-of-life estate plans for those clients become very simple make a...

Federal uncertainty about the estate tax and GST tax causes a ripple effect on state tax regimes.

Bill and Melinda Gates do it. Bill Clinton does it. Bono does it. And thanks to the Internet, the Average Joe can do it. What is it, you ask? It's the new rage in philanthropy. And although it's called by many names including engaged philanthropy...

Recent world events have brought new attention to the need for effective cross-border philanthropy. Whether concerned with immediate response to disasters or long-term development needs, U.S.-based donors are moved to help. Their advisors are...

PLR prevents post-mortem reformations of trusts as designated beneficiaries of IRAs

In business transactions, each party generally seeks to maximize his advantage. But for charitable gifts, typically the donor and the charity have the same goal to best further the charity's mission. Nevertheless, donors want their directions for...

The recession is so 2009. No, seriously. The recession ended in June 2009, 18 months after it began in December 2007, according to The Business Cycle Dating Committee of the National Bureau of Economic Research. But the eight economists who make...