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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

Planning for the Home: What to Do With the Old One

Wednesday, March 7, 2007

In this article, derived from his speech to the Planned Giving Round Table at THE ASSOCIATED on March 7, 2007, Mr. Kallina addresses what to do with the family home as parents begin to age. The subject matter briefly covers (1) Qualified Personal Residence Trusts; (2) the use of revocable trusts; (3) gifting remainder interests to charity and retaining a life estate; (4) the basics of reverse mortgages; and (5) the problems of real estate in probate.

TE/GE Announces Changes to IDR Process

Tuesday, December 6, 2016

Starting April 1, 2017, TE/GE examiners auditing tax exempt organizations must follow a different procedure when issuing information document requests ("IDRs"). Examiners will be setting shorter deadlines, granting fewer extensions, and will have less discretion with missed deadlines.

Graev: Divided Court Sustains Penalty in Facade Easement Case

Thursday, December 1, 2016

A divided Tax Court in Graev v. Commissioner sustained the imposition of a 20% penalty on the understatement of income tax liabilities. The issue was whether IRS had complied with statutory requirements in issuing the deficiency notice.

Selling Section 1250 Real Property in a CRT

Thursday, November 5, 2015

This case study illustrates the use of a CRT to defer gain on the sale of depreciated rental property.