For Financial Advisors

A quarterly online publication for:

  • attorneys,
  • accountants,
  • trust officers,
  • insurance advisors,
  • investment counselors, and
  • financial planners.

It is designed to keep philanthropic planners up-to-date on developments in estate planning as they relate to testamentary and lifetime plans of support of qualified charities.

Fall 2017


  • Painful Lessons: Details Matter
  • Too Much of a Good Thing Dooms Deduction
  • Extreme Goodwill Doesn’t Pay Off for Taxpayers
  • Last Minute Maneuvers Prove Too Little Too Late
  • Potential Bequest Will Be “Unusual Grant”

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Winter 2017


  • Big Jump in Discount Rate Affects Charitable Deductions
  • Tax Court Sends Message: Say What You Mean and Mean What You Say
  • IRS Releases 2017 Brackets—For Now
  • Briefly …

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Fall 2016


  • Planning Implications of Low Discount Rates
  • Low-Rate Challenges
  • Rev. Proc. 2016-42 Provides Alternative to Avoid 5% Probability Test Challenge
  • Low Rates Beneficial to Some Gifts
  • Briefly …

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Spring 2016


  • New PATH for Early Termination of Net-Income CRUTs?
  • LEGACY IRA Bill Would Expand IRA Charitable Rollover
  • Letter Ruling Allows CRT to Invest in Shares of Charity’s Endowment
  • Briefly …

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Winter 2016


  • Tax-Time Lessons Learned: Things Taxpayers Wish They Had Done Last Year
  • IRA Charitable Rollover Made Permanent
  • Common Taxpayer Mistakes
  • Itemized Deductions: Living at the Brink
  • Maximizing Retirement-Savings Options
  • Summing Up
  • Briefly …

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Fall 2015


  • Protecting Stock Gain with Creative Charitable Planning
  • Charitable Solutions
  • Retained Benefits
  • Generating a Lump Sum
  • Tax Court Rejects Claimed Conservation Easement Deduction
  • Briefly … Treasury Issues Final Regulations on Portability of Unused Estate-Tax Exemption

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