The Estate Planning Tide
- Lending a Hand. // Grand Rapids Business Journal;10/28/2002, Vol. 20 Issue 43, pB1
Reports on arrangement for charitable giving to create an estate plan in Grand Rapids, Michigan. Request of the benefactor for the assistance of persons or entities; Example of the donation of knitted caps for premature babies.
- Seeing to Clients' Wishes: A Case in Conservation. Culver, Barbara A. // LAN: Life Association News;Mar1999, Vol. 94 Issue 3, p112
Provides information on the charitable lead trust, a familiar estate planning tool. Reason charitable lead trust is a powerful estate planning tool; One objection that agents often meet in proposing charitable lead trust.
- How to Make Charitable Trusts Work for You. Smith, Ronald F.; Honeycutt, Paul E. // San Diego Business Journal;5/20/2002, Vol. 23 Issue 20, p19
Focuses on the management of charitable remainder trusts (CRT). Benefits of CRT in estate planning; Tax advantages of the trust; Distinction between charitable remainder unitrusts and charitable remainder annuity trusts.
- Peculiar mind-set: Giving away what one doesn't have. Gallagher, Hill // National Underwriter / Life & Health Financial Services;7/6/98, Vol. 102 Issue 27, p7
Details the benefits offered by the Charitable Remainder UniTrust (CRUT) in estate planning in the United States. Income-tax deduction provided by CRUT; Advantages in investing in CRUT assets; Principle of operation of the CRUT.
- Investment commentary. Preston, James E. // Grand Rapids Business Journal;7/3/95, Vol. 13 Issue 27, p16
Opinion. Looks at the potential of charitable trusts in the development or expansion of one's estate plan. Common use of charitable trusts in funding charitable donations and obtaining income-tax and estate-tax deduction; Charitable remainder trust versus charitable lead trust.
- Charitable remainder trusts. Davidow, Lawrence // Long Island Business News (7/1993 to 5/2009);7/08/96, Vol. 43 Issue 28, p14
Presents information on charitable remainder trust, an estate planning tool for persons who wish to receive immediate income tax deductions, avoid capital gains, reduce federal estate tax and achieve a higher standard of living. Setting up of irrevocable trust to hold assets; Setting of wealth...
- More creative uses found for charitable gifting. Friedman, Amy S. // National Underwriter / Life & Health Financial Services;10/3/94, Vol. 98 Issue 40, p7
Reports on the increased use of charitable planning techniques in estate planning. Benefits of charitable remainder trusts (CRT); Non-traditional applications of the charitable technique; Business owners' frequent use of CRTs; Importance of CRTs to wealthy individuals with qualified plans.
- Estate of DiMarco: Lessons From Yet Another Charitable Contribution Deduction Denied. David, Katherine E.; Seger III, Forrest M. "Teo" // Family Foundation Advisor;Nov/Dec2015, Vol. 15 Issue 1, p3
The article discusses the court case Estate of Belmont v. Comm'r about a risk inherent in making a charitable gift of a residuary estate and offers an object lesson in the importance of good estate planning and drafting.
- The Other Family Tree: Leaving Your Legacy in a Private Foundation. Jones, Matthew E. // Albany Law Review;1999, Vol. 63 Issue 2, p567
Focuses on the use of trusts and private foundations in estate planning in Albany, New York. Tax classification of trusts; Principles governing trusts; Positive attributes of a trust; Types of private foundations.