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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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Webber: "Investor Control" Vitiates Private Placement Insurance

Thursday, July 2, 2015

In Webber v. Commissioner, the Tax Court ruled a taxpayer retained control over investments held in the segregated accounts of two private placement life insurance policies. As a result, the court determined realized income and gains in those accounts should be taxed to him.

After Obergefell, What Next?

Thursday, July 2, 2015


In an historic decision (5-4) last Friday known as Obergefell v. Hodges, the Supreme Court ruled the Fourteenth Amendment requires a state to license a marriage between two individuals of the same sex and to recognize such a marriage performed in another state. The implications of this decision could be far reaching to religious charities of all faiths.

Case Strategy: CRT Helps Company Be A Good Citizen

Thursday, July 2, 2015

This case study illustrates the contribution by a corporation of unused property to a term of years charitable remainder trust, deferring recognition of gain on the sale and affording the corporation a charitable contributions deduction.

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