 |
New Articles |
|
| Malpractice XVII - Overselling the Concept |
Bad Trustees and Bad Design |
PPA 2006 and Charitable IRA Gifts |
| Keeping Your Options Open - What's Up with Trusts? |
When That Property is Sold, Is It Too Late? |
Can Any Asset Be a Bad Asset? |
| Passing Down Your Value System |
Understanding Business Owners Corporate Redemption and a CRT |
. |
| Business Owners - What You Need to Know to Understand Them |
Selling or Values-Based Advising? |
A Tale of Two Farmers - Cleaning Up Loose Ends IRD in the Estate |
| AFR-What Works in a Changing Environment? |
Terminating Your CRT? Design options for flexibility |
. |
| Including a DAF or Private Foundation in Your Planning Malpractice Coverage #12 |
Why CRT Trustees Should be Independent |
Malpractice XIV -- Gift Annuities for Sale |
|
Toxic Planning - Advisors Abandon Their Ethical Guidelines
Malpractice Coverage #11 |
Stewardship Issues - Your Responsibility to Donors and Clients |
Setting Your Advisors Straight |
|
But for Rotten Luck Some People Would Have No Luck at All
Malpractice Coverage #10 |
Making a Plan to Deal With Moving Goalposts IDIT/IRD and EGTRRA |
Why Retiring Farmers Might Like a CRT Deferring Income Tax |
| Letting Charity Have the Use of Your Money the "Grantor CLAT" |
Checklists for Clients and Donors |
When the Market Hands You Lemons CLAT and Intra-generational Wealth Transfers |
| Why Aren't Advisors on Board? |
Malpractice Issues #8 Mistakes with Real Estate |
Uncoordinated Investments Wreak Havoc
Malpractice Coverage #9 |
| Malpractice Issues #7 in CRT Design These Aren't Capital Gains Avoidance Tools |
Things to Know About Your CRT Planning |
Why You Need Marching Orders for Donor Advisors |
| Are You Tax Efficient Inside Your CRT? (Part I) |
Are You Tax Efficient Inside Your CRT? (Part II) |
Are You Tax Efficient Inside Your Estate? (Part I) |
| Ten Charitable Planning Mistakes to Avoid |
CRAT or CRUT? and Investment Performance Within the CRT |
Life Insurance Gifts |
| Starting
the Process - Developing the best approach to clients |
Malpractice
Issues #5 in CRT Design Financial Advisors Selling Bad Ideas. |
Malpractice
Issues #4 in CRT Design Improper Assets and Clueless Advisors. |
| Payouts
Aren't Payoffs selecting the right payout for your trust in today's
investment environment |
| Choices,
it’s all about choices helping clients find their way. |
Persistence
- Why "drip irrigation" works in charitable planning |
Malpractice
Issues #6 in Charitable Planning Communication between trustees and
beneficiaries |
 |
| |
Case Studies
and Articles
from Henry &
Associates |
|
| Malpractice
Issues #3 in CRT Design Philosophy |
Malpractice
Issues #2 in CRT Design UBI/UBTI |
Don't
let the current equity market stampede trustees. Look at the history. |
| Just
How Popular Are Those Charitable Trusts? Why are there really so few
664 trusts |
Who
Owns This Donor Anyway: Does Fighting Behind the Scenes Doom the Gift?
a review of the Ashton - Henry presentation at NCPG's Annual Conference |
Team
Building and Expanding Your Practice A CCH Journal of Practical
Estate Planning Article |
| Charitable
Trusts After EGTRRA 2001 Corporate Stock Redemptions |
Investor's
Business Daily on charitable planning and the changing market |
Have
You Put Your House in Order? a checklist for planning |
| Malpractice
Issues #1 in CRT Design Financial Advisors |
Has
Estate Tax Repeal Really Changed Anything? |
Tax
Rates Under EGTRRA 2001 |
| Planned
Gifts Counselor, Marketing CRT's |
Donor
Motives - Don't Make Assumptions |
Charitable
Planning Without the Estate Tax |
| CRT
Planning with Stock Options |
Making
Tax Efficient Choices in Your Planning |
Finding
(or Being) a Good Advisor Private Wealth Advisor Vol. 3, No. 6 -
London |
| Year
End Estate Planning Options |
Trail
of Tiers - Why Investment Choices Affect CRT Management |
Trail
of Tiers II - More on Why Investment Choices Affect CRT Management |
| Can
Capital Campaigns be Based on Planned Gifts? |
Partnering
a CLAT and a Stretch IRA |
Losing
the Marital Deduction in a CRT, Mistakes to Avoid |
| Not
All Planned Gifts Have to be Deferred |
Take Charge - Avoid
Planning Pitfalls Basic Estate Planning How-To's |
The
Alphabet Soup of Tax Efficient Charitable Giving Tools of the Trade |
| Getting
the New Development Officer Off to a Fast Start |
Too
Much Stock - Too Little Diversification Did Your Stock Options Lead
to Problems? |
School Administrators - Why You Need to
Get With It! Tuning
Up Your School Foundation |
| Liability
Concerns for Planners |
Charitable
Education Trusts - Term of Years NIMCRUT |
Generations
of Income with a CRT (Disabled and Special Needs) |
| Flip
Trusts and Why They Make Sense with Hard to Value Assets |
Estate Planning Tools
That Pay Off Now (Life Estates) |
Stock
Market Gyrations Present Opportunities for Estate and Gift Planning
(CLAT and Compression) |
| Workshops
for Financial Services Firms, Professional Groups, Estate Planning
Councils and Gift Planners to Develop the Reluctant or Latent
Philanthropist |
| The
Retirement NIMCRUT traditional pension vs. a CRUT |
CRT
Seminar - Charities and Professional Advisors -- outline for public
workshops and seminars. |
Real
Estate Concerns in a CRT Sometimes it goes in easier than it comes
out. |
| Advisor
Notes - Client Counsel (Teamwork) |
CRT
Tools and Tax Savings The basics of the CRT |
Control
of Family Wealth - New Tools for Old Problems (Real Estate CRT) |
| NIMCRUTS
or Spigot Trusts Comparing the CRAT, CRUT and NIMCRUT |
A "Wash
CRT" - Offsetting Capital Gains With Split Gifts to a CRT |
How
to Mis-Design a CRT and Really Irritate Client-Donors |
| Using
an ESOP and a CRT to Preserve Family Wealth |
Estate Compression With the Non-Grantor CLAT
and FLP Combinations |
Corporate
Strategies to Eliminate Tax; (ToY CRT) |
| Why Not Take Another Look at the Gift
Annuity? |
Generation X and Planned
Giving (Real Estate) Partial Contributions |
Control
of Social Capital CRT planning |
| 10
Per Cent Solutions - CRT Traps (Design Issues) |
Efficiently Diversifying
Your Portfolio (Stock CRT) |
Corporate
Stock Redemptions Funding Retirement (Closely Held Stock CRT) |
| Creating
Alliances Between Nonprofit and For-Profit Planners |
Improving
Success Rates for Nonprofit Organizations |
Asset Protection Multi-Generational
Estate Planning With A CRT |
| Real
Estate Sales and Your Social Capital |
Incentive
Stock Options and the CRT, Funding Your Retirement |
Socially Responsible Retirement
Planning with the CRT |
| Pension
Traps for the Unwary |
Farm
Real Estate & the CRT - Minimizing Capital Gains Tax |
Estate
Planning Information links and articles on general estate planning
tools |
| Updates
on the Latest Estate Tax Legislation and Planning Concerns
Articles/Links, charts, tables, law links |
| Develop Your
Own CRT Scenario - FREE Fax Offer or do it yourself with either a
basic donor/client version or professional advisor version on-line calculator |
| Downloadable Powerpoint 97
Presentation for Charities Investigating
Planned Giving or here
for viewing |
| Integrating
Your Estate Plan - How to Get Your Advisors on Track |
The
Wrong Plan for the Right Reasons Why some trusts are just plain
wrong for clients. Avoid these errors. |
Successful Family Corporate
Transitions (CRT for Closely Held Stock and Redemptions) |
| Are
You Trapped with Retirement Plan Assets? IRD Planning |
Uses
and Misuses of Life Insurance in a Planned Giving Program |
Turning
off the Ordinary Income Pump Tools for Employer Stock in a Profit
Sharing Plan |
| The
NIMCRUT as a spigot trust |
A
Partnership From Hell (Continuity Planning) |
How To Give
Away Your Taxes |
|
IRS Information,
Regulations and Commentary
on Charitable Legal Issues |
 |
| Final bill (291 pages) HR
1836 |
Plain text (258 pages) HR
1836 |
JCT (15 pages) Summary |
| Renaissance
Inc. Commentary on New Regs re: 12/10/98 IRS 99-31, also current tax
commentary on charitable planning |
Treasury
Decision 8926 - Prevention of Abuse of Charitable Remainder Trusts -
Final Regulation follows up proposed regs of 10/18/1999 Chutzpah
Trusts |
Commentary
on Recent IRS Regulations at Leimberg Services |
| A Summary of Pending
Planned Giving and Tax Legislation from JJ MacNab including the new
IRS Form 8870 - Information Return for Transfers Associated with Certain
Personal Benefit Contracts (for CSD participants) |
| New IRS CRT
regulations 12/10/1998 |
Treasury
Decision 8923 Ghoul Lead Trusts 1/5/2001 |
Financial
information on 400 Christian nonprofits from Wall Watchers |
| TheCharitable
Family Partnership - Stephan Leimberg - Prudent plan or evil twin? |
An Open Letter on Charitable
Split Dollar Plans (CSD) - Stephan R. Leimberg, Esq. |
Maybe
It's Me - Stephan R. Leimberg, Esq. (another close look at
Charitable Split Dollar Plans) |
| Maybe
It's (Not Just) Me - Stephan R. Leimberg, Esq. (CRSD commentary - by
other authors) |
Section 1089 TRA '97 Law**
Eliminating CRT Planning Options for Young Trust Beneficiaries |
IRS
Intermediate Sanctions - Regulations for Charities and Their Boards
(US Tax Code §4958 is restrictive!!) |
| IRS
Issues Temporary Regulations on Intermediate Sanctions Patterson,
Belknap, Webb & Tyler LLP |
| On
Line Philanthropy |
IRS
Exempt Org. CPE Articles and Publication
78 |
Final
Regulations on Excess Benefits Transactions 4958 |
| How
to Avoid Intermediate Sanctions - Zall |
Exempt
Organization Tax Kit |
IRS
Information on Exempt Organizations, Statistics, Publications |
| Board Primer on Excess Benefits - How
to Avoid Intermediate Sanctions |
IRS Model Conflict
of Interest Policy |
IRS
Restructuring and Reform Act of 1998 |
| IRS
Exempt Organization FAQ |
IRS
Exempt Organization Materials Index |
Forms
for Exempt Organizations |
| Internal
Revenue Service NPO Application Process |
General
Information on Exempt Organizations |
Tax
Kit and Forms |
| Definitions
of Exempt Organizations |
IRS
Handbook for Tax Exempt Organizations |
Tax
Information for Exempt Organizations |
| Text
of 1997 Tax Law |
State
Regulations on Charitable Gift Annuities |
Flipping
the Net Income Trust - The Clock's Ticking - IRS Notice 99-36 |
| Searchable Database - Locate
Nonprofit Organizations |
IRS
Publication 557 Tax-Exempt Status for Organizations |
Impact Online - List
of Charities and Philanthropies |
| The Idealist - A
Database of Charities |
Philanthropic
Advisory Service, Council of BBB |
Search
GuideStar for a Charity or Other Nonprofit |
| State
Web Locators for Tax and Legal Information |
NewIRS
990 Regulations - 1999 |
Legal
Information Institute |
| US Tax
Code §664 Trust Information |
§501
Exempt Organizations - IRS Tax Code |
How
to Form a Non-Profit Corporation (self help book) |
| Compare the differences in 501(c)3,
(c)4, (c)6, (c)7 organizations |
Resources
to get your charity started |
Gift
Annuity State Regulations compiled by Jim Potter |
| American Philanthropy Review Editorial
- Capital Gains Tax Impact - 1997 |
On-line
Stock Value Calculator See how much more efficient gifts of
appreciated stock are |
How
to Search for Life Policy Information |
| PPA
1995 - Overview |
Philanthropy
Protection Act of 1995 |
990
Disclosure Rules for Charities |
| Gift
Annuity No-load Reinsurance |
Internet
Law Library Link |
IRS
Newsletter on Sham Trusts good background information |
| Charity
Lobbying in the Public Interest - Rules Changed 1/1/1996 |
Intermediate
Sanctions Lisa Runquist, Esq. |
Lobbying
Disclosure Act of 1995 |
| New
Proposed REG-106513-00 -- PGDC on Code Section 643(b) designed
"to take into account changes in the definition of trust accounting
income under state laws." |
| Charitable
Contributions of Real Estate MacKenzie Canter III |
How
to Read a Form 990 and Find Out What it Means |
State
Registration Requirements for Solicitation |
|
| |
Charity Information Sites
|
|
| Graduate
Programs for Nonprofit Leaders |
Nonprofit
Management Education |
shine!
helps people and businesses manage their relationships with charities |
| United
Way Resources |
Duke University - Gift
Records Documents |
Donor
Guide to Nonprofit Organizations & IRS 990 Forms |
| Yale University's Program
on Non-Profit Organizations |
University Alumni
& DevelopmentOffices |
Council for Advancement and Support of
Education (CASE) |
| The
National Philanthropic Trust |
The National
Center for Nonprofit Boards |
Nonprofit
Online News |
| Giving
Magazine |
Consultants
for Charities |
Fund$Raiser
Cyberzine |
| Philanthropy
News Digest |
Nonprofit
Nuts & Bolts |
Non
Profit Times |
| Fund
Raiser's Newsyletter |
Guide
to Nonprofit Organizations |
. |
| How
Can We Use the Internet for Fundraising |
Current
Controversies: Out of State Solicitation and Regulations |
Help
for New Nonprofits on Completing the IRS 1023 Form |
| Donor
Advised Funds -- CASE |
Foundation
Center |
Chronicle
of Philanthropy |
| GrantsWeb |
Grants
Central Station |
. |
| Chronicle
of Philanthropy Resources |
Council for
Aid to Education |
Community
Career Center |
| Corporate
and Foundation Links |
Putnam Barber's Non-Profit
Links (good site) |
CAUSE |
| Council on
Foundations a resource for community and private foundations |
Donor
Advised Funds: A Value-Added Tool for Financial Advisors a PGDC
article by Phil Tobin |
Donor
Advised Funds: A Response from Community Foundations |
| Fund
Raising Program Outline |
Fund-raising
Resources |
Nonprofit
Fundraising Resources |
| The U.S. Nonprofit Organization's Form
990 and 1023 Public Access Site |
990
On-line Distribution Services for Charities |
National
Charities Information Bureau |
| Todd Mayo's Excellent Philanthropy Articles
and Tax Law Updates |
The Philanthropic
Initiative and Doing
Well by Doing Good The Legal and Financial Advisor's Role |
University of Washington Tax
and Planned Giving Information |
| Development and Fundraising Resources |
Benedictine
College Development |
Certification
Program in Planned Giving |
| ASU Top
Ten Lists and Contacts |
Silicon
Valley Community Foundation |
Resources
for Nonprofits |
| Quotable
Quotes for Philanthropy |
Quote
about Giving |
Quotes |
| Citibank
Survey on the Wealthy |
.Estate
Planning and Planned
Giving Books |
The
Millionaire Next Door |
| Foundation
and Exempt Organization Job Descriptions from Nonprofit Financial Center |
Foundation
Center |
Grantseeking
101 |
| General
Information on Grant Seeking |
Grant
Guides Plus Inc. |
Grantsmanship
Center |
| Nonprofit
Managers Library |
Foundations
On-Line |
Starting
a Nonprofit Organization |
| Peter
F. Drucker Foundation |
Nonprofit
Internet Resources |
Fundraising
Resources by Larry VanDyke |
| Nonprofit
Web Resources |
Nonprofit Resource
Center for Boards and Support Orgs. |
Association
of Small Foundations |
| Board
Training, Responsibilities and Performance from Seattle University
and the Packard Foundation. |
| Cornell University's Planned Giving site
Planned Giving |
The
Uniform Principal and Income Act: The Impact of its Revision on
Net-Income Trusts David Wheeler Newman |
PGDC
- Advanced NIMCRUT Design David Wheeler Newman |
|
| |
Software
|
|
| Software (zipped) to Calculate
the CRT 10% Remainder - TRA '97 Section 1089 |
Charitable
Gift Planner |
Charitable
Quick Plan |
| Compliance
Now An on-line web-based charitable planning calculator designed for
professional advisors |
|
| . |
Planning Articles and Links |
. |
| ESOPs
and Charitable Trusts |
Charitable
Family IRA |
Living
With the 10% Rule - Lynda Moerschbaecher Esq. |
| Gifts of Deferred
Annuities to Charity |
Planned
Giving Links, by JJ MacNab |
PTEC
or Leimberg
or PG Calc or Crescendo
Current Applicable Federal 7520 Tax Rates (AFR for CRT and tax
calculations) |
| The Charitable
Fairy Tale |
The Unitrust
is No Longer a Scorpion |
Chapter 9 - Funding
the CRT Investment Issues by Marc Hoffman and Lee Hoffman |
| Advanced
Estate Planning - Layne Rushforth (Good Introduction) |
Special
Needs Trusts and the CRT |
FindLaw
Searchable Database |
| Historical U.S.
Inflation Indices (1820-present) |
FASB
Statements |
Tax
Master Gateway to Resources |
| Warren
Gorham & Lamont Information Links |
FAQs
Tax Information |
CRT
Electronic Library |
| Yellowstone
Financial Services CRT Administration |
Premier
Administration |
Renaissance
- Gift Administration Services |
| CRTPto CRT Administration Services |
. |
. |
| Charitable
Trust Administration Services |
Swerdlin
White Huber |
Gift
Liability Reporting Article |
| The
Affluenza Project information on sudden wealth and learning to
handle the dysfunctional relationships that develop |
| Gift
Liability II Article |
More
Than Money An organization designed to work with young inheritors |
Family
Legacy - Administration Services |
| National
Center for Charitable Statistics |
Searchable Database
for Congress and Legislators |
Foreign
Currency Converters |
| A
M Best Searchable Database for Insurance Gifts |
National
Association of Unclaimed Property Administrators |
Now
You Have a Trust Good intro to trust activities, although it
stresses revocable trusts and is written for AZ issues, it is worth a
read. |
| Motley
Fool - Donating Stock |
Art
of Charitable Planning |
Planned
Giving Glossary terms used in planned giving |
