The recent rising 7520/AFR interest rate impacts the present value of a fixed annuity, and what this has implied as yields on mid-term Treasuries rose rapidly in recent months for tax planning ...

On December 20, 2019, the Setting Up Every Community Up for Retirement Enhancement (SECURE Act) was passed into law. While the law made a substantial number of revisions to the rules for retirement ...

The IRS denied both trust and CRUT status to an entity that was proposed to be established by an S corporation essentially to receive its profits and make distributions to its owners. The Service ...

Charitable Remainder Unitrusts Offer Potentially Valuable Income Tax Deferral Strategies for Some Designated Beneficiaries While CRTs might introduce complexity into the estate and tax planning, under ...

For information about Conrad Teitell’s publications and lectures visit: taxwisegiving.com. For information about Cummings & Lockwood visit: cl-law.com. Q. What should lawyers who plan charitable gifts ...

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...

For clients with highly appreciated assets aiming to transfer part of their holdings to an heir in a tax-efficient way while giving to a nonprofit, charitable remainder trusts could be a fit.

As predicted, the 2017 Tax Act appears to have impacted the state of charitable giving in the United States. The 2019 Giving USA report released June 18, 2019, indicated that giving by individuals ...

As we mentioned in our recent article on 3 Billionaire Habits, successful investors often have a desire -- bordering on a compulsion -- to donate their wealth to a charitable cause. Luckily, ...

A charitable remainder unitrust is a separately invested and managed trust that pays a percentage of the principal, revalued annually, to you, your spouse, or other beneficiaries for life or for a ...