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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:

  • No usernames. Use your email address to login instead.
  • More mobile friendly. View from your cell phone or tablet.
  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
  • Easier browsing. Fewer web pages to muddle through. Quick filtering options.
  • Contributing authors. View their biographies and commentary.

Because of these changes, you will need to reset your password. Please click here and follow the instructions. You can use the same password as before if you wish, though that is always discouraged for security reasons.

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

Giving Pre-Merger Stock to a CRT

Thursday, November 5, 2015

Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes.

April 2018 AFR Reaches 3.2%

Monday, March 19, 2018
Rates / Tables / Statistics

In Rev. Rul. 2018-9, the Service announced the Section 7520 rate for April will increase to 3.2%, the highest rate since June 2010. Last month's 7520 rate was 3.0%, the highest since May 2011.

ABA Comments on Debt-Financed Property Regs

Monday, March 19, 2018

The ABA's Section of Taxation submitted a letter ("Letter") to the Service commenting on proposed regulations issued under Section 514. The Letter proposed changes to the Proposed Regulations on 1.514(c)-2 ("Proposed Regulations") relating to the Fractions Rule (see our previous commentary), which defines how much of the income generated by a tax-exempt organization's debt-financed property should be treated as unrelated business taxable income.

IRS Updates Applicable Federal Rates for April 2018

Friday, March 16, 2018

The IRS has announced the Applicable Federal Rates for April 2018, including the Section 7520 rate of 3.2%.