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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for May 2018 is 3.2%; same as April. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for April 2018 is 3.2%; up from March. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for March 2018 is 3.0%; up from February. |
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New code section 199A is confusing and complex and offers many planning opportunities once it is understood. Dennis Walsh helps... |
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One little discussed change in the new tax law are the broad changes to code section 1031. The provision that allows like kind exchanges for similar types of... |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for February 2018 is 2.8%; up from January. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for January 2018 is 2.6%; the same as December. |
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A sample letter to donors.
Now's a good time to tell your clients how to substantiate their charitable gifts on their 2017 federal income tax returns, due April 17, 2018. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for December 2017 is 2.6%; up from November. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for November 2017 is 2.4%; up from October. |
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David Wheeler Newman summarizes the recent White house tax bill which proposes, among other things, to repeal the estate tax. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for October 2017 is 2.2%; down from September. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for September 2017 is 2.4%; same as August. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for August 2017 is 2.4%; up from July. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for July 2017 is 2.2%; down from June. |
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Richard Fox lends us a cautionary tale about the need for proper administration of Charitable Trusts. A recent Private Letter Ruling demonstrates the dire consequences of retaining the wrong person for administration. |
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Author Bruce DeBoskey looks at the proposed tax legislation and its possible impact on American giving. |
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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for June 2017 is 2.4%; same as May. |
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David Wheeler Newman provides his analysis of the recent PLR that has planners re-thinking how they use CRTs in their planning. |
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Recent activity
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Can Charitable Remainder Trusts Avoid The Self-Dealing Rules?
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Changes to federal policies could drastically affect philanthropists, nonprofits