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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: Combining a Charitable Remainder Trust and Special Needs Trust

Thursday, July 31, 2014

By transferring highly appreciated stock to a CRT, which makes distributions to a Special Needs Trust, taxpayers are able to defer capital gains tax, make gifts to charities, and provide for their child.

Revocations and Rejections

Tuesday, July 29, 2014

Among this week's release of private letter rulings was one rejection letter, PLR 201430014.

Jermihov: Cash Contributions to Church Not Substantiated

Tuesday, July 29, 2014

In Jermihov v. Commissioner, the Tax Court ruled a husband and wife did not substantiate claimed deductions for cash contributions to their church. However, the court allowed a small fraction of the claimed amount based on the taxpayers' testimony at trial.

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