The IRS has announced the Applicable Federal Rates for July 2021, including the Section 7520 rate of 1.2%.

This case study illustrates the use of a CRT to defer gain on the sale of a closely held business, with the CRT remainder passing to a DAF.

Whether you're building a planned giving program, replacing a headcount, or expanding your staff, finding the "perfect" planned giving officer is always a challenge. This article makes the process easy by walking you through the steps from preparing to enter the candidate market, profiling your dream prospect, building the candidate pool, interviewing top applicants, hiring the new officer, and retaining your new hire. It's simple when you have the rulebook! This article will interest those who manage planned giving programs and those who staff them. It will also interest for-profit professionals who work closely with charities to provide administrative support.