A Flip-CRUT allows the donor to remove the stock from her taxable estate, create an income tax deduction, and increase her future cash flow.

Our Real Estate Gift Acceptance Procedure Manual was born out of necessity. This article will cover each phase of the acceptance process using examples from the recent gift of a retained estate for a term of years. We will take participants step by step from the beginning (initial donor interaction or proposal) through the "finish-line" (recording the deed and beyond). Phase one, the introduction, will cover how to have and document clear and consistent communication with the donor throughout the entire transaction; phase two will define due diligence and explain the importance of receiving conditional acceptance from leadership; and the final phase explains how to successfully close the real estate gift. Significant focus will be given to the importance of continuous donor communication, the gathering of key information and documents using templates, the importance of due diligence including utilizing real estate professionals such as brokers, title companies and appraisers, as well as how to create an organizational work-flow chart and template documents.

Contributing stock to a Flip Unitrust prior to a merger saves donors immediate capital gain taxes, provides an income tax charitable deduction, and increases future retirement income.

Gift annuity reinsurance has long been a misunderstood topic. Life insurance companies suggest reinsuring everything. Investment managers suggest reinsuring nothing. Like most things in life, there is a prudent middle-ground. Charities have never been so concerned about gift annuity pools and are exploring every possible option for risk management. This article helps people better understand what reinsurance can and can’t do to mitigate risk. Case studies are used to answer most of the frequently asked reinsurance questions.