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Monthly Gift Planning Tips
Valuable Resources for You and Your Clients
Many older couples are in a catch-22 situation with their itemized deductions . . . more
Time to Revisit Formula Bequests
Clients sometimes suggest that their estate plans leave any portion that exceeds the estate tax credit shelter in effect at their deaths to charity, thus ensuring zero federal estate tax . . . more
Make Sure Gifts and Bequests Can Be Used
Occasionally, charities must decline or disclaim charitable gifts and bequests because of potential problems . . . more
Exceptions to the Partial Interest Rule
Generally, no charitable deduction is available for a gift of a partial interest [Code §170(f)(3)(A)] . . . more
Content courtesy of R&R Newkirk.