Contribution of an appreciated home to a NIMCRUT creates a charitable deduction and an income stream.

In Rev. Rul. 2019-20, the Service announced the Section 7520 rate for September will remain at August's 2.2% rate. In general, rates for charitable calculations have decreased this year, reversing the upward trend in 2018. The average rate for 2018 was 3.3%, while the average rate thus far for 2019 is little over 2.8%.

Themed after a physical exam, this article describes how some programs are healthy and some are less so. While there are some excellent tools available that can take assumptions and a database and come up with useful diagnoses, this article explains how to analyze those results and cover some practical steps that can be taken to become or stay healthy through best practices such as: selective reinsurance, adjusting the investment of the funds, gift acceptance policies, and being pro-active about the way funds are removed from the pool.

The IRS has announced the Applicable Federal Rates for September 2019, including the Section 7520 rate of 2.2%.