Term Limits for Foundations?
- Effects on Charitable Giving. // Congressional Digest;Oct2005, Vol. 84 Issue 8, p232
Discusses the effect of estate tax on charitable giving in the United States. Provisions of the federal estate tax; Characteristics of contributors; Incentives for charitable giving.
- Tax Research for Artists, Businesses and Hobbies. Bernstein, Phyllis // National Public Accountant;Aug/Sep2008, Vol. 7 Issue 4, p8
The article discusses how artists and other business establishments will reduce their income tax liability and estate tax liability. It states that if an artist will give his or her works and other assets to members of a family, charities and museums, these will reduce their taxable estate and...
- Estate Tax Repeal. // Congressional Digest;Oct2005, Vol. 84 Issue 8, p225
Discusses the proposal to repeal estate tax in the United States. History of estate tax; Factors affecting the amount of estate tax; White House and Republican congressional leaders' support to the repeal of estate tax; Reasons why its detractors labeled estate tax as death tax.
- W.'s 'Sunset' Could Darken Advisers' Lives. It's as Complex As It is Dumb. Sraeel, Holly // Bank Investment Consultant;Sep2001, Vol. 9 Issue 9, p8
Comments on United States President George W. Bush's `sunset' provision in the tax bill. Phase out of the estate tax over nine years; Reinstatement of the estate tax in 2011; Impact of the sunset clause on financial advisers; Estimated cost of repealing the estate tax in terms of federal tax...
- Sunset Clause Is Bushwacking Estate Planning. Krebsbach, Karen // Bank Investment Consultant;Sep2001, Vol. 9 Issue 9, p38
Examines the impact of the sunset provision in United States President George W. Bush's tax bill. Difficulty in protecting estate planning clients if the provision is not repealed or modified by year 2010; Gradual phaseout and elimination the estate tax; Clause reinstating the estate tax in...
- Phantom Repeal. Tumicki, Elaine F. // LIMRA's MarketFacts Quarterly;Winter2002, Vol. 21 Issue 1, p74
Examines the issues and challenges facing estate taxes in the U.S. as of January 2001. Effect of the Economic Growth and Tax Relief Reconciliation Act of 2001 on estate taxes; Information on several modifications to the estate tax; Impact of a tax repeal on survivorship life.
- State's new death tax should be put to rest. // Journal of Business (10756124);9/28/2006, Vol. 21 Issue 20, pA8
The article discusses the November 2006 ballot initiative in Washington which will allow state voters to repeal a law passed by the 2005 Legislature that created an inheritance tax. It calls on voters to support the Initiative 920 that would repeal the law which it claims affected small...
- It's better to give and receive benefits. Bradford, Lance // Las Vegas Business Press;3/24/2003, Vol. 20 Issue 12, p13
Focuses on the use of charitable family limited partnerships (CFLiP) as a tool for income tax reduction and estate tax planning in the U.S. Contributions to charitable organizations under the CFLiP program; Benefits of CFLiP.
- Using qualified plans for charity. Eisenberg, Howard L. // LAN: Life Association News;Sep98, Vol. 93 Issue 9, p130
Emphasizes the importance for life insurance agents to allocate the qualified plan benefits into charitable trusts to reduce the rich clients' estate-tax problem. Need for agents to know about the complex areas of tax law; Usage of the qualified plans and individual retirement accounts as...