There are many reasons why husbands and wives might want to create trusts that allow their spouses to withdraw income or principal. The most obvious is that allowing access to a trust confers extra financial security on the spouse. But there's...
When Brian, a successful young North Carolina businessman, notified the planned giving department at a mid-size Southern university that he had irrevocably named them as the remainder beneficiary on his $1 million charitable remainder unitrust...
Throughout its history, an important factor in American life has been the vital role charities and philanthropic institutions have played in an economic, political and cultural mix that includes business, government and private philanthropy. In...
The Republican-controlled Congress may require that a quarter of gifts to the wealthiest colleges be used for middle-class financial aid or they won't be tax deductible.
