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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:

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  • Advanced calculations. More than two lives. Shorter of and greater of term or lives.
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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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The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

Using an LLC as a Double Discounting Tool with a CLAT

Thursday, September 24, 2020

A gift of LLC units allows the donors to take advantage of valuation discounts while giving to charity and their heirs.

Conrad Teitell Comments on Recent Ruling of a Gift of an Undivided Interest in a CRUT

Monday, May 13, 2013

Last December, the IRS issued PLR 201249002, approving a couple's proposed contribution of an undivided income interest in their charitable remainder unitrust to charity, followed by a partial termination of the trust and distribution of a portion of the trust's corpus to the charity (see our earlier commentary). In this article from, Conrad Teitell, A.B., LL.B., LL.M. discusses this favorable ruling in detail, along with eight key questions and his answers.

Income Averaging Using a Grantor CLAT

Thursday, September 17, 2020

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce the grantor's income taxes.

Rate for Charitable Calculations Hovers at 0.4%

Wednesday, September 16, 2020
Rates / Tables / Statistics

In Rev. Rul. 2020-20, the Service announced the Section 7520 rate for October will hover at .4% rate, a historic low, for the third month in a row. The average rate for 2019 was 2.6%, while the average rate thus far for 2020 is 1.0%.