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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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Recent Commentary

Maintaining Full Value of Securities' Net Unrealized Appreciation

Thursday, July 9, 2020

Donor places company stock from a qualified profit sharing plan into a CRT to defer gain, obtain a tax deduction, receive a lifetime cash flow, and create a charitable legacy.

Philanthropic Planning with Life Insurance

Wednesday, October 13, 2010

This article covers best practices for an insurance gift program. What works, what doesn't, and what about those "creative" techniques? Marketing, administration, and stewardship are addressed. Learn ways to ensure your organization rides the waves of a productive and well‐run insurance program without drowning in the process.

PPP Loan Application Cut-Off Date May Be Extended

Thursday, July 2, 2020

This past Tuesday, the Senate passed S. 4116 (Bill) to extend the date to apply for loans under the Paycheck Protection Program of the CARES Act from June 30 until July 8, 2020. Yesterday, the House passed the Bill.

UPDATE: The President signed the Bill on July 4, enacting it into law.

CRAT Gets Hammered As a Sham

Thursday, July 2, 2020

In an internal memorandum (Memorandum) from Passthroughs & Special Industries (Branch 3), the National Office informed other divisions of IRS that a wide-spread technique of using a CRAT to avoid gain on the sale of assets would not be successful, the CRAT was invalid, and there were significant ancillary issues involving assignment of income and the imposition of SECA taxes.