Divorced clients successfully decouple from a CRT and maximize the value of their respective income interests.

It has now been 15 years since the first widespread predictions of a coming transfer of wealth. It is a real phenomenon and will help shape American society for decades to come. Many have predicted that charities will enjoy a windfall as they inevitably receive their share of the wealth. Why, then, have bequests and other planned gifts seen declines in recent years according to industry reports? Many are learning that the wealth transfer will not occur at a constant rate and that bequests and other gifts may actually see a decline before they begin increasing again. This article explains how to adjust planned gifts and other development efforts today to assure continued success in coming years.

Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.

This article addresses the more difficult questions that arise in the operation of a gift annuity program. Some questions concern technical issues, such as whether annuity payments can be made to a trust, while others pertain to determination of the payments and tax consequences when real estate and other complicated assets are contributed. Finally, programmatic matters, such as identifying and dealing with problem annuities, adopting a spending policy, negotiation of rates, and implications of reinsurance, are explained.