Estate Planning

Bulk operations
Finding new and creative ways for donors to keep giving comes with the new legislation. Here's one....

Charles rounds asks a provocative question about the very nature of trusts.

Author Charles Rounds explores recent developments regarding Crummey powers and proper actions for trustees.

Before buying a car, any informed buyer, even though he may be a very experienced driver, will insist on a test drive. Trusts are a different story. Even though they may be many times more valuable than a car in economic terms, they just land in our laps or fall on...

In response to congressional inaction regarding the estate tax prior to the end of 2009, Conrad Teitell has written Senate Finance Committee leaders urging them to retroactively repeal another component of EGTRA, which imposes carryover basis rules on inheritances...
31 Jul 2009 | Estate Planning | National Publication | News story | 6 comments

From our friends at Trusts & Estates comes an article on a topic based on a real life case that many planners must unfortunately confront. There's no gentle way to couch it: "Is my client giving their estate to charity because they are...


Family limited partnerships have been used for many years as a tool for the management and transfer of family wealth and business enterprises, and to fund certain planned giving vehicles such as charitable lead trusts. In recent years, however, the IRS has viewed...


In making a charitable bequest of an art collection, special consideration must be given to whether the imposition of restrictions may unexpectedly cause estate tax. In this article from the September 2002 issue of Estate Planning Journal,...


A defined value gift is a formula gift that is tied to both the value the client wants to give and the value of the gift as finally determined for gift tax purposes. In this article, reprinted from the December 2001 edition of Estate Planning Journal...

The Dynasty Trust, in various forms, has been with us for nearly a century as a multi-generational wealth transfer planning vehicle. In this edition of Gift Planner's Digest, trust officer Judith K. Ruud, Esq. and husband, development officer William N. Ruud, Ph.D....
Prudent Planning or Evil Twin?
Last week, the PGDC published an article by Michael V. Bourland on the traditional and prudent uses of family limited partnerships. This week, Stephen R. Leimberg explores a variation on the family limited partnership -- one with a charitable twist. But is the "...
Need a primer on family limited partnerships? In this edition of Gift Planner's Digest, Ft. Worth attorney Michael Bourland discusses 10 reasons to use family limited partnerships. Topics include valuation discounts -- navigating the Chapter 14 rules -- real and...
In this edition of Gift Planner's Digest, Kansas City, Missouri attorney Scott Blakesley provides an introduction to the basic concepts of generation skipping transfer planning and why it needs to be considered in a well designed charitable gift plan.
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Define: Estate Planning

Estate planning is the process of anticipating and arranging in advance for the orderly disposition of an estate to the individual and charitable beneficiaries of the estate-owner's choice. Estate planning typically attempts to eliminate uncertainties over the administration of a probate and maximize the value of the estate by reducing taxes and other expenses. Estate planning also designates guardians for minor children and beneficiaries in incapacity.