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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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Case Study: DAF Sells Corporate Stock to Donor’s Son

Thursday, May 21, 2015

Intra-family transfer of closely held stock through donor advised fund avoids recognition of gain.

Revocations and Rejections

Tuesday, May 19, 2015

Among this week's release of private letter rulings was one revocation, PLR 201520013, sustained on appeal.

June 7520 Rate Returns to 2.0%

Tuesday, May 19, 2015

Rates, Tables & Statistics

In Rev. Rul. 2015-14, the Service announced the Section 7520 rate for June will return to 2.0%, after dipping in May to 1.8%. The rate has fluctuated between these two figures over the past several months. The rate was steady at 2.2% throughout much of 2014, touching 2.4% twice, but dipping to 2.0% in December. Over the course of 2014, the rate averaged nearly 62 basis points higher than in 2013.

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