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 ...

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 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 ...

Inter vivos charitable remainder unitrusts and annuity trusts enable your clients to make significant gifts that go to charities at death while retaining income for life. When properly structured, ...

A CRUT pays a fixed percentage of at least 5% of the trust’s value to the income beneficiary, which is redetermined annually. That means that the payout from a CRUT is adjusted each year as the value ...

'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 ...

The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy.

Last week, I talked about how an investor can use a charitable remainder unitrust for preserving a large gain on a single stock while diversifying, creating income and leaving an inheritance to a ...

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 ...