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 ...

When the rich give to charity, they find a way to get the most bang for their buck. The Waltons, the billionaire family of Walmart heirs, have saved at least $3 billion in estate taxes, according to ...

A charitable lead annuity trust (CLAT) using a low Internal Revenue Code Section 7520 rate can be more transfer-tax effective than a charitable lead unitrust (CLUT) if property passes to children. But ...

The Internal Revenue Service has issued two new documents that affect charities that offer charitable remainder trusts and charitable lead trusts. The first document offers guidelines for dividing a ...

Leading with Philanthropy. A charitable lead trust is an irrevocable trust designed to provide charitable support to Bowdoin for a period of time, before funds remaining in the trust are returned to ...

I have to admit that I was a pretty good high school Latin student. In fact it may have been my best subject. When I got to West Point, I was in for very rude awakening. Not only did I realize too ...

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 ...

A charitable lead trust is a sophisticated vehicle that can play an important role as part of your overall estate planning. If you hope to transfer assets to your heirs with limited taxation while ...