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Notice: Changes to Technology

We are pleased and excited to announce significant changes to Though you may not realize it at first glance, the website has been completely redone as part of our ongoing efforts to better serve our users.

Improvements include:

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What is is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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Daily Expert Commentary

Expert insight on the latest in charitable planning news and events.

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Extensive Online Library

One of the most comprehensive online libraries available, with personal sorting and storage.

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Robust Calculations

An extensive array of accurate and easy-to-use calculators.

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The Handbook

The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

Declaratory Judgment Does Not Cause Trust to Lose GST Exemption

Monday, February 20, 2017

In identical rulings, PLRs 201707003, 201707004, and 201707005, the Service determined the earlier judicial modification of a trust pursuant to a settlement of litigation would not cause the trust to lose its grandfathered exemption from the generation-skipping transfer tax or trigger other adverse tax consequences.

Two PLRs Confirm Tax Treatment of Divorce Settlement Trust

Monday, February 20, 2017

In two related rulings, PLRs 201707007 and 201707008, the Service determined a trust created by a husband for the benefit of his wife as part of their divorce settlement would not be treated as a gift or a taxable exchange.

March 7520 Rate Slides Back to 2.4%

Monday, February 20, 2017
Rates / Tables / Statistics

In Rev. Rul. 2017-7, the Service announced the Section 7520 rate will slip 20 basis points to 2.4% in March, after hitting the highest rate in nearly six years in February.

PLR 201707001 - Salvaging Spousal IRA Rollovers

Monday, February 20, 2017

In PLR 201707001, the Service gave mostly favorable rulings on an attempted spousal rollover of a decedent's IRAs, for which he had named a joint trust as beneficiary.