Prior to the Tax Reform Act of 1969 (the 1969 Act), there was limited guidance in the federal Tax Code for those contemplating the terms of charitable remainder trusts (CRTs), charitable lead trusts and other charitable gifts with retained...
Recently, the tide seems to have turned with regard to pooled income funds, with savvy practitioners establishing new funds to take advantage of current low applicable federal rates.
The Protecting Americans from Tax Hikes Act of 2015 (PATH) represented the successful culmination of efforts to make permanent the provision that allows individuals over age 70½ to make tax-free distributions to qualified charities from a traditi...
In addition to the personal fulfillment many individuals find by supporting charitable causes special to them, a thoughtfully planned and implemented charitable giving strategy can result in greater tax savings and after-tax results. For investors...
