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CharitablePlanning.com 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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Daily Expert Commentary

Expert insight on the latest in charitable planning news and events.

Extensive Online Library

One of the most comprehensive online libraries available, with personal sorting and storage.

Robust Calculations

An extensive array of accurate and easy-to-use calculators.

The Handbook

The "how-tos" of charitable planning easily searchable and updated regularly.

Recent Commentary

Funding a Section 529 Plan

Thursday, January 9, 2025
Historical

By contributing low-yielding appreciated stock to a CRT, donors are able to fund their grandchildren's Section 529 plans, give to charity, avoid capital gains tax, and generate additional retirement income.

Don't Try This at Home: Reforming the Non-Qualified Split-Interest Trust

Wednesday, October 14, 2009

Recent court decisions and letter rulings suggest that nearly forty years after TRA 69, it is still not uncommon to see a CRT that does not conform to the requirements of Section 664, and for which a deduction will be disallowed. This article enables the planner to identify the problem and take corrective action through judicial reformation of the trust instrument, disclaimers, or settlement of a controversy among beneficiaries, or through some combination of these. Attention is given to several creative approaches to the problem that have received favorable letter rulings.

Charitable Gift Annuity Reinsurance: What It Is, What It Isn't and When It Works and When It Doesn't

Wednesday, October 14, 2009

Gift annuity reinsurance has long been a misunderstood topic. Life insurance companies suggest reinsuring everything. Investment managers suggest reinsuring nothing. Like most things in life, there is a prudent middle-ground. Charities have never been so concerned about gift annuity pools and are exploring every possible option for risk management. This article helps people better understand what reinsurance can and can't do to mitigate risk. Case studies are used to answer most of the frequently asked reinsurance questions.

Sale of a Corporation Through a CRT

Thursday, January 2, 2025
Historical

A flip CRUT accommodates a delayed sale of contributed assets and provides benefits to donors and charity. Using a "charitable put" may be one option to consider!