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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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Extensive Online Library

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

Funding a Section 529 Plan

Monday, November 1, 2010

By contributing low-yielding appreciated stock to a CRT, donors are able to fund their grandchildren's Section 529 plans, give to charity, avoid capital gains tax, and generate additional retirement income.

Uncharitable Creditors: The Collision of Charitable and Asset-Protection Planning

Wednesday, October 13, 2010

This article provides an overview of asset protection planning and its role in estate and charitable gift planning from both the donor's and the charity's perspective. Topics covered include erosion of the traditional protection of charities from creditors' claims; insuring against a charity's liabilities; the use of supporting organizations to protect a charity's assets; potential conversion of a nonprofit corporation to a protected charitable trust; the new "L3C" entity and its probable role.

IRS Issues Interim Guidance on EO Compensation Tax

Friday, January 11, 2019

The Service issued Notice 2019-9 ("Notice"), providing interim guidance in a Q & A format regarding Section 4960, which imposes a 21% excise tax on the sum of (a) remuneration in excess of $1 million, plus (b) any excess parachute payment paid by an applicable tax-exempt organization to a "covered employee" (see our previous commentary).

Sale of a Corporation Through a CRT

Thursday, November 5, 2015

A flip CRUT accommodates a delayed sale of contributed assets, and provides benefits to donors and charity.