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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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Highway Bill Includes "Basis Consistency" Provision

Thursday, July 30, 2015

Among the revenue offsets included in the House bill extending federal highway funding through October 29, which passed yesterday on a vote of 385 to 34, includes a provision that would require that the reporting of basis in property acquired from a decedent be consistent with that reported on an estate tax return.

Donor Advised Fund Lets Couple See Charitable Benefits During Lifetime

Thursday, July 30, 2015

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to charities.

Private Foundation Grant to Donor-Advised Fund

Thursday, July 30, 2015

This case study illustrates the use of a distribution from a private non-operating foundation to a donor advised fund to meet the minimum distribution requirement while deferring a decision on the ultimate charitable distributees.

Citizens United Must Disclose Donors to New York AG

Thursday, July 30, 2015

On Monday, a federal district court in New York denied a motion by Citizens United, a 501(c)(4) organization, and its supporting foundation to enjoin the state attorney general, pending a trial on the merits, from enforcing his policy of requiring charities, as a condition of soliciting contributions in the state, to disclose the identities of their major donors and the amounts contributed.

Schaefer Estate: No Estate Tax Deduction for Nonqualified NIMCRUTs

Wednesday, July 29, 2015

In Estate of Schaefer v. Commissioner, the Tax Court disallowed claimed deductions on a decedent's estate tax return for the remainders of two inter vivos NIMCRUTs which had not met the statutory requirement the present value of the remainder at inception be at least ten percent.

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