Charitable Deduction

Outright vs. in trust. Conduit vs. accumulation. Integrated into the estate plan vs. “stand-alone.” These are all choices that must be made by estate planners when their clients have retirement benefits such as pensions, 401(k) plans,…

Due to changes brought about by the new tax law, some charitably-motivated clients may wish to act now to make the most of the charitable deduction.

In June 2008, the Treasury Department adopted certain final regulations with respect to the application of Code Sec. 2036(a)(1) and 2039 to so-called “grantor retained interest trusts,” which include grantor retained income trusts…

President Bush signed the Pension Protection Act of 2006 (“Pension Act”) into law on August 17. Although most of the legislation deals with complicated and technical pension plan issues, some provisions will be of more direct concern to…

This article examines new regulations issued in response to the Supreme Court's decision in Hubert. The fundamental issue relates to the impact of administration expenses on the amount of a marital or charitable deduction. The regulations…

The charitable remainder trust, itself a by-product of tax reform, is one of the few estate planning devices left untouched by the tax reform bills of recent years. While practitioners, particularly those who do not dwell full-time in the…

Virtually every person who has "earned income" has qualified plan benefits and these benefits may constitute a significant portion of the property owner's estate. For persons dying before 1985, the Internal Revenue Code provided an…