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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:

  • No usernames. Use your email address to login instead.
  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
  • Easier browsing. Fewer web pages to muddle through. Quick filtering options.
  • Contributing authors. View their biographies and commentary.

Because of these changes, you will need to reset your password. Please click here and follow the instructions. You can use the same password as before if you wish, though that is always discouraged for security reasons.

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

How to Talk to Prospects: Negotiating the Major and Planned Gift

Saturday, October 14, 2006

This article addresses how easily gift planning options and ideas can be included in a marketing plan and then into each conversation with likely prospects, not just the super wealthy you've already identified. The misguided belief that you need to be technically proficient before you bring up planned giving is squashed; not a concern so long as you have experts in the wings to call in for the relatively few complex arrangements you may be lucky enough to experience. Lots of donor stories highlighting conversations that introduce gift planning concepts are included.

User Fee Reduced for "Substantially Identical" Letter Ruling Requests

Wednesday, September 28, 2016

In Notice 2016-59, IRS announced a change to its policy on assessing user fees for private letter ruling requests where multiple parties to the same transaction are seeking "substantially identical" determinations.

Portability and the "Unnecessary" QTIP Election

Wednesday, September 28, 2016

In Rev. Proc. 2016-49, IRS has provided a mechanism for making a QTIP election in a decedent's estate for the purpose of increasing the amount of unused exemption available to a surviving spouse. Rev. Proc. 2001-38, treating as void a QTIP election which was not actually necessary to reduce a decedent's estate tax to zero, is superseded.

Heller Estate: "Indirect" Theft Loss Deductible

Tuesday, September 27, 2016

In Estate of Heller v. Commissioner, the Tax Court ruled a decedent's estate could claim a theft loss deduction under Section 2054 where the value of its interest in a limited liability company dropped to zero when its investment in what turned out to be a Ponzi scheme became worthless.