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Recent Commentary
IRS Updates Applicable Federal Rates for March 2025
The IRS has announced the Applicable Federal Rates for March 2025, including the Section 7520 rate of 5.4%.
Law Could Prevent or Discourage Charitable Gifts in 2010
Gifts to some charitable vehicles such as a CRT, CGA, PIF, or retained life estate may be subject to gift taxes and may require restructuring as a result of Section 2511(c), which was enacted as part of EGTRRA. This provision is only a concern for 2010, or for any year during which there is no estate tax.
Using a CRT to Settle a Divorce
A taxpayer uses a CRT to provide an income stream to a spouse as part of a divorce settlement, avoids capital gains tax, receives an income tax deduction, and controls the disposition of assets to the charity of his choice.
DAF Sells Corporate Stock to Donor's Son-
Intra-family transfer of closely held stock through donor advised fund avoids recognition of gain.