The IRS has announced the Applicable Federal Rates for October 2026, including the Section 7520 rate of 5.6%.

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

Based on U.S. Census Bureau and Centers for Disease Control and Prevention data, and applying sophisticated analysis, this article jolts the philanthropic sector with a glimpse of what this country will look like demographically by 2025. Few have looked into the socioeconomic impact that our rapidly aging and changing population will have on planned giving and philanthropy. Societal changes in ethnicity, gender, family structures, dependent groups, population mobility, and health care costs will have a profound impact on future giving. Understanding and responding to these seismic shifts is crucial to planning and making strategic adjustments before these changes happen.

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.