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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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IRS Announces Inflation Adjustments for 2015

Friday, October 31, 2014


In Rev. Proc. 2014-61, the Service announced inflation adjustments for 2015 to various bracket floors, credit and phaseout thresholds, and exclusion and exemption amounts.

California Finally Rescues CRTs from Loss of Exempt Status Due to UBTI

Thursday, October 30, 2014

After a lag of seven years, the California legislature has amended that state's law to conform to a change in the federal tax Code allowing a charitable remainder trust with unrelated business income to retain its exemption from income tax.

Funding a Charitable Pledge using a CLT

Wednesday, October 29, 2014

A grantor CLAT can allow for a gift to charity with principal reverting to grantors.

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