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Recent Commentary
Gifts From Subchapter S Corporations and Their Shareholders
There are more than three million Subchapter S corporations in the United States with nearly six million shareholders. These corporations and shareholders can be major sources of charitable gifts, but there are technical tax laws that can turn a mistake in the gift transaction into a severe financial cost to the corporation, its shareholders, and even to a charity that receives a gift. What are these laws? How does a charity evaluate whether the economic and tax benefits from the gift will exceed its costs? When can a CGA be safely issued for a gift of S corporation stock? This article addresses these questions.
Zero Estate Tax Planning using a CLAT
Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so, can "zero out" gift and estate taxes.
Rate for Charitable Calculations Drops to 5.4%
In Rev. Rul. 2024-13, the Service announced the Section 7520 rate for July will drop to 5.4%. The average rate for 2023 was 4.88%, while the average for 2024 is 5.22%.
Increasing Lifetime Cash Flow-
A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.