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Recent Commentary
LLC Owned by a Flip-CRUT
By transferring highly appreciated stock to a Flip-CRUT, which creates a single-member LLC to hold the stock and other investments, taxpayers can control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.
Don't Forget the Picasso: 7 Tips for Estate Planning with Noncash Assets
The growth in the value of real estate and personal property has resulted in these assets becoming key factors in a client's net worth. This article identifies seven main tips to address non-cash assets effectively in estate planning.
Rate for Charitable Calculations Jumps to 1.4%
In Rev. Rul. 2021-21, the Service announced the Section 7520 rate for November will jump to 1.4%. The average rate for 2020 was 0.95%, while the average rate thus far for 2021 is 1.02%.
Let's Make A Deal: An Estate Dispute Mediation Lab-
Most disputes over charitable bequests are resolved through mediation. This article is a simulated mediation in which participants play different roles and attempt to make a deal to settle the dispute. A basic fact pattern is provided in advance, with additional details for roles provided in this article.