Charitable Gift Planning : A Practical Guide for the Estate Planner

by Ray, Thomas J.

• ISBN13: 9781590316269
• ISBN10: 1590316266
• Format: Paperback
• Copyright: 2006-09-01
• Publisher: Natl Book Network

Summary

Charitable gift planning is a means for both high-net-worth donors and middle-class families to achieve important estate and financial planning goals. This practice-focused book provides clear and insightful explanations of tax law, financial considerations, drafting guidelines, and forms to use as part of a comprehensive estate and financial plan. Includes drafting guides and forms CD-ROM.

Table of Contents

Charitable deduction rules for gifts by individuals and their estates	p. 1
Donor controls and private foundations	p. 67
Foundation substitutes	p. 145
Charitable remainder trusts	p. 173
Dangerous DIPS for charitable remainder trusts	p. 253
Financial and estate planning applications for charitable remainder trusts	p. 295
Other deferred giving arrangements	p. 331
Charitable lead trusts	p. 387
Financial and estate planning applications for charitable lead trusts	p. 433
Trustee issues	p. 447
Charitable planning with retirement plan assets	p. 465
Charitable planning with business assets	p. 517
Supporting organization reference guide	p. 555
Drafting guide for private foundations	p. 587
Drafting guide for charitable remainder trusts	p. 621
Drafting guide for life estate reserved agreement and gift annuities	p. 727
Drafting guide for charitable lead trusts	p. 737
ACGA rates	p. 755
Table of Contents provided by Blackwell. All Rights Reserved.