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The wealth transfer has not yielded the bequest giving anticipated when the model was developed. This presents problems for planned giving officers, as expectations are built on the model's predictions. This article explores data about charitable bequests compared against the projections; demographic and economic factors that affect charitable bequests, including life-span, tax rates on estates, observed differences by age cohort for how charitable bequests are left, and others; present opportunities for growth in planned giving; and trends to watch to help you understand the "science" behind the art of planned giving.
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