Contributing stock to a CRT, which pours into a Special Needs Trust, enables the donors to care for their child, avoid capital gains tax, and give to charity.

"What do you want from me?" This and other questions arise as nonprofit gift officers and professional advisors approach working together. Experience has shown that effective partnerships can result in significant benefits and rewarding experiences for all involved. This article details how that can be achieved, including discussion of the goals, motivations, and appropriate roles of both professionals; best practices of meaningful collaboration; and practical solutions to potential problems.

President Biden outlined in a speech last night the American Families Plan (Plan). It is an aggressive restructuring of taxes on the wealthy to develop equality and to partially pay for a $1.8 trillion 10-year spending program.

A Donor contributes appreciated stock to a SCRUT to increase his future cash flow, further defer capital gain taxes, create an income tax deduction, and remove the stock from his taxable estate, but he is concerned about the impact the 3.8% net investment income tax ("NIIT") will have on him and the SCRUT.