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Recent Commentary
IRS Updates Applicable Federal Rates for April 2025
Monday, March 17, 2025
The IRS has announced the Applicable Federal Rates for April 2025, including the Section 7520 rate of 5.0%.
ACGA Charitable Gift Annuity Rates Update
Thursday, March 13, 2025
Giving Pre-Merger Stock to a CRT
Thursday, March 13, 2025
Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes, and provides for charity down the road.
Uncharitable Creditors: The Collision of Charitable and Asset-Protection Planning-
This article provides an overview of asset protection planning and its role in estate and charitable gift planning from both the donor's and the charity's perspective. Topics covered include erosion of the traditional protection of charities from creditors' claims; insuring against a charity's liabilities; the use of supporting organizations to protect a charity's assets; potential conversion of a nonprofit corporation to a protected charitable trust; the new "L3C" entity and its probable role.