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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

Super CLAT Reduces Income and Estate Taxes

Monday, November 1, 2010

The Grantor CLAT offers a large income tax deduction in the year of the gift.

Don't Try This at Home: Reforming the Non-Qualified Split-Interest Trust

Wednesday, October 14, 2009

Recent court decisions and letter rulings suggest that nearly forty years after TRA 69, it is still not uncommon to see a CRT that does not conform to the requirements of Section 664, and for which a deduction will be disallowed. This article enables the planner to identify the problem and take corrective action through judicial reformation of the trust instrument, disclaimers, or settlement of a controversy among beneficiaries, or through some combination of these. Attention is given to several creative approaches to the problem that have received favorable letter rulings.

PLR 201711002 - Decanting Extends GST Exempt Trust One More Generation

Monday, March 20, 2017

In PLR 201711002, the Service addressed a decanting (or merger) of six pre-1985 trusts into new trusts, which would continue for one additional generation. IRS determined this would not cause the trusts to lose their grandfathered exemption from the generation-skipping transfer tax, where each great-great-grandchild was given a general power to appoint the remainder at his or her death.

PLR 201711014 - Favorable Ruling on "Unusual" Grant

Monday, March 20, 2017

In PLR 201711014, the Service ruled the transfer by a cemetery association of an historic church and surrounding acreage to a newly created charity to preserve the site and to conduct educational programming would be treated as an "unusual" grant. Thus, it would not adversely affect the grantee's status as publicly supported.