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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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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

Deadline Extended for Disclosing Participation in Syndicated Easement

Friday, April 28, 2017

In Notice 2017-29, IRS extended by several months, to October 2, 2017, the deadline for a participant in a syndicated conservation easement transaction to disclose that participation.

Koons Estate: 11th Circuit Rules on Graegin Loans

Friday, April 28, 2017

In an unpublished opinion in Estate of Koons v. Commissioner, the 11th Circuit federal appeals court affirmed a decision of the Tax Court denying an estate tax deduction for interest to be paid on a loan from a limited liability company. The estate held a controlling interest in the LLC and could have forced the distribution of available cash.

NYSBA Seeks Formal Guidance on Early CRT Terminations

Thursday, April 27, 2017

The Taxation Committee of the Trust and Estates Law Section of the New York State Bar Association wrote to Treasury and IRS ("Letter"), concerning a provision in the PATH Act, which addresses the valuation of income interests in the early termination of "income only CRUTs" (that is, a NIMCRUT or a IOCRUT). The Letter requests IRS create safe harbors regarding the issue of self-dealing.

Trump Releases Tax Reform One-Pager

Thursday, April 27, 2017

Ending weeks of anticipation and speculation, the Administration released a one-page summary of its tax reform agenda. For the most part the items mentioned in the document conformed to proposals Mr. Trump had advanced on the campaign trail, but there were some differences.