Advanced Estate and Charitable Trust Planning – Vaughn Henry & Associates


New Articles

But for Rotten Luck Some People Would Have No Luck at All Malpractice Coverage #10Making a Plan to Deal With Moving Goalposts IDIT/IRD and EGTRRAWhy Retiring Farmers Might Like a CRT Deferring Income TaxLetting Charity Have the Use of Your Money the “Grantor CLAT”When the Market Hands You Lemons CLAT and Intra-generational Wealth TransfersWhy Aren’t Advisors on Board?Malpractice Issues #8 Mistakes with Real EstateUncoordinated Investments Wreak Havoc Malpractice Coverage #9Malpractice Issues #7 in CRT Design These Aren’t Capital Gains Avoidance ToolsThings to Know About Your CRT Planning.Are You Tax Efficient Inside Your CRT? (Part I)Are You Tax Efficient Inside Your CRT? (Part II)Are You Tax Efficient Inside Your Estate? (Part I)Ten Charitable Planning Mistakes to AvoidCRAT or CRUT? and Investment Performance Within the CRTLife Insurance GiftsStarting the Process – Developing the best approach to clientsMalpractice Issues #5 in CRT Design Financial Advisors Selling Bad Ideas.Malpractice Issues #4 in CRT Design Improper Assets and Clueless Advisors.Payouts Aren’t Payoffs selecting the right payout for your trust in today’s investment environment choices, it’s all about choices helping clients find their way. Persistence – Why “drip irrigation” works in charitable planningMalpractice Issues #6 in Charitable Planning Communication between trustees and beneficiariessectionbreak 

Case Studies and Articles

from Henry & Associates

 Malpractice Issues #3 in CRT Design PhilosophyMalpractice Issues #2 in CRT Design UBI/UBTI Don’t let the current equity market stampede trustees. Look at the history. Just How Popular Are Those Charitable Trusts? Why are there really so few 664 trustsWho Owns This Donor Anyway: Does Fighting Behind the Scenes Doom the Gift? a review of the Ashton – Henry presentation at NCPG’s Annual ConferenceTeam Building and Expanding Your Practice A CCH Journal of Practical Estate Planning Article Charitable Trusts After EGTRRA 2001 Corporate Stock Redemptions Investor’s Business Daily on charitable planning and the changing market Have You Put Your House in Order? a checklist for planning Malpractice Issues #1 in CRT Design Financial AdvisorsHas Estate Tax Repeal Really Changed Anything? Tax Rates Under EGTRRA 2001 Planned Gifts Counselor, Marketing CRT’sDonor Motives – Don’t Make Assumptions Charitable Planning Without the Estate Tax CRT Planning with Stock OptionsMaking Tax Efficient Choices in Your PlanningFinding (or Being) a Good Advisor Private Wealth Advisor Vol. 3, No. 6 – LondonYear End Estate Planning Options Trail of Tiers – Why Investment Choices Affect CRT Management Trail of Tiers II – More on Why Investment Choices Affect CRT Management Can Capital Campaigns be Based on Planned Gifts? Partnering a CLAT and a Stretch IRA Losing the Marital Deduction in a CRT, Mistakes to AvoidNot All Planned Gifts Have to be DeferredTake Charge – Avoid Planning Pitfalls Basic Estate Planning How-To’sThe Alphabet Soup of Tax Efficient Charitable Giving Tools of the TradeGetting the New Development Officer Off to a Fast Start Too Much Stock – Too Little Diversification Did Your Stock Options Lead to Problems? School Administrators – Why You Need to Get With It! Tuning Up Your School FoundationLiability Concerns for PlannersCharitable Education Trusts – Term of Years NIMCRUTGenerations of Income with a CRT (Disabled and Special Needs) Flip Trusts and Why They Make Sense with Hard to Value AssetsEstate Planning Tools That Pay Off Now (Life Estates)Stock Market Gyrations Present Opportunities for Estate and Gift Planning (CLAT and Compression)Workshops for Financial Services Firms, Professional Groups, Estate Planning Councils and Gift Planners to Develop the Reluctant or Latent Philanthropist The Retirement NIMCRUT traditional pension vs. a CRUT CRT Seminar – Charities and Professional Advisors — outline for public workshops and seminars. Real Estate Concerns in a CRT Sometimes it goes in easier than it comes out. Advis

or Notes – Client Counsel (Teamwork) CRT Tools and Tax Savings The basics of the CRT Control of Family Wealth – New Tools for Old Problems (Real Estate CRT) NIMCRUTS or Spigot Trusts Comparing the CRAT, CRUT and NIMCRUTA “Wash CRT” – Offsetting Capital Gains With Split Gifts to a CRT How to Mis-Design a CRT and Really Irritate Client-Donors Using an ESOP and a CRT to Preserve Family WealthEstate Compression With the Non-Grantor CLAT and FLP Combinations Corporate Strategies to Eliminate Tax; (ToY CRT)Why Not Take Another Look at the Gift Annuity? Generation X and Planned Giving (Real Estate) Partial Contributions Control of Social Capital CRT planning 10 Per Cent Solutions – CRT Traps (Design Issues)Efficiently Diversifying Your Portfolio (Stock CRT) Corporate Stock Redemptions Funding Retirement (Closely Held Stock CRT) Creating Alliances Between Nonprofit and For-Profit Planners Improving Success Rates for Nonprofit OrganizationsAsset Protection Multi-Generational Estate Planning With A CRT Real Estate Sales and Your Social Capital Incentive Stock Options and the CRT, Funding Your RetirementSocially Responsible Retirement Planning with the CRT Pension Traps for the Unwary Farm Real Estate & the CRT – Minimizing Capital Gains Tax Estate Planning Information links and articles on general estate planning tools Updates on the Latest Estate Tax Legislation and Planning Concerns Articles/Links, charts, tables, law links Develop Your Own CRT Scenario – FREE Fax Offer or do it yourself with either a basic donor/client version or professional advisor version on-line calculatorDownloadable Powerpoint 97 Presentation for Charities Investigating Planned Giving or here for viewingIntegrating Your Estate Plan – How to Get Your Advisors on Track The Wrong Plan for the Right Reasons Why some trusts are just plain wrong for clients. Avoid these errors.Successful Family Corporate Transitions (CRT for Closely Held Stock and Redemptions) Are You Trapped with Retirement Plan Assets? IRD Planning Uses and Misuses of Life Insurance in a Planned Giving Program Turning off the Ordinary Income Pump Tools for Employer Stock in a Profit Sharing Plan The NIMCRUT as a spigot trust A Partnership From Hell (Continuity Planning) How To Give Away Your Taxessectionbreak

IRS Information, Regulations and Commentary
on Charitable Legal Issues

Final bill (291 pages) HR 1836Plain text (258 pages) HR 1836JCT (15 pages) Summary Renaissance Inc. Commentary on New Regs re: 12/10/98 IRS 99-31, also current tax commentary on charitable planning Treasury Decision 8926 – Prevention of Abuse of Charitable Remainder Trusts – Final Regulation follows up proposed regs of 10/18/1999 Chutzpah Trusts Commentary on Recent IRS Regulations at Leimberg ServicesA Summary of Pending Planned Giving and Tax Legislation from JJ MacNab including the new IRS Form 8870 – Information Return for Transfers Associated with Certain Personal Benefit Contracts (for CSD participants)New IRS CRT regulations 12/10/1998 Treasury Decision 8923 Ghoul Lead Trusts 1/5/2001Financial information on 400 Christian nonprofits from Wall WatchersThe Charitable Family Partnership – Stephan Leimberg – Prudent plan or evil twin?An Open Letter on Charitable Split Dollar Plans (CSD) – Stephan R. Leimberg, Esq. Maybe It’s Me – Stephan R. Leimberg, Esq. (another close look at Charitable Split Dollar Plans)Maybe It’s (Not Just) Me – Stephan R. Leimberg, Esq. (CRSD commentary – by other authors)Section 1089 TRA ’97 Law** Eliminating CRT Planning Options for Young Trust BeneficiariesIRS Intermediate Sanctions – Regulations for Charities and Their Boards (US Tax Code §4958 is restrictive!!) IRS Issues Temporary Regulations on Intermediate Sanctions Patterson, Belknap, Webb & Tyler LLP On Line Philanthropy IRS Exempt Org. CPE Articles and Publication 78 Final Regulations on Excess Benefits Transactions 4958 How to Avoid Intermediate Sanctions – Zall Exempt Organization Tax Kit IRS Information on Exempt Organizations, Statistics, Publications Board Primer on Excess Benefits – How to Avoid Intermediate Sanctions IRS Model Conflict of Interest Policy IRS Restructuring and Reform Act of 1998 IRS Exempt Organization FAQ IRS Exempt Organization Materials Index Forms for Exempt OrganizationsInternal Revenue Service NPO Application Process General Information on Exempt Organizations Tax Kit and Forms Definitions of Exempt Organizations IRS Handbook for Tax Exempt Organizations Tax Information for Exempt Organizations Text of 1997 Tax Law State Regulations on Charitable Gift Annuities Flipping the Net Income Trust – The Clock’s Ticking – IRS Notice 99-36Searchable Database – Locate Nonprofit Organizations IRS Publication 557 Tax-Exempt Status for OrganizationsImpact Online – List of Charities and PhilanthropiesThe Idealist – A Database of Charities Philanthropic Advisory Service, Council of BBB Search GuideStar for a Charity or Other Nonprofit State Web Locators for Tax and Legal Information New IRS 990 Regulations – 1999 Legal Information Institute US Tax Code §664 Trust Information §501 Exempt Organizations – IRS Tax Code How to Form a Non-Profit Corporation (self help book)Compare the differences in 501(c)3, (c)4, (c)6, (c)7 organizations Resources to get your charity started Gift Annuity State Regulations compiled by Jim PotterAmerican Philanthropy Review Editorial – Capital Gains Tax Impact – 1997 On-line Stock Value Calculator See how much more efficient gifts of appreciated stock are How to Search for Life Policy Information PPA 1995 – Overview Philanthropy Protection Act of 1995 990 Disclosure Rules for Charities Gift Annuity No-load Reinsurance Internet Law Library Link IRS Newsletter on Sham Trusts good background informationCharity Lobbying in the Public Interest – Rules Changed 1/1/1996 Intermediate Sanctions Lisa Runquist, Esq. Lobbying Disclosure Act of 1995 New Proposed REG-106513-00 — PGDC on Code Section 643(b) designed “to take into account changes in the definition of trust accounting income under state laws.”Charitable Contributions of Real Estate MacKenzie Canter III How to Read a Form 990 and Find Out What it Means State Registration Requirements for Solicitationsectionbreak 

Charity Information Sites

 Graduate Programs for Nonprofit Leaders Nonprofit Management Education shine! helps people and businesses manage their relationships with charitiesUnited Way ResourcesDuke University – Gift Records Documents Donor Guide to Nonprofit Organizations & IRS 990 FormsYale University’s Program on Non-Profit Organizations University Alumni & DevelopmentOffices Council for Advancement and Support of Education (CASE) The National Philanthropic Trust The National Center for Nonprofit Boards Nonprofit Online News Giving Magazine Consultants for Charities Fund$Raiser Cyberzine Philanthropy News Digest Nonprofit Nuts & Bolts Non Profit Times Fund Raiser’s Newsyletter Guide to Nonprofit Organizations Internet Resources for Non-Profits How Can We Use the Internet for Fundraising Current Controversies: Out of State Solicitation and RegulationsHelp for New Nonprofits on Completing the IRS 1023 Form Donor Advised Funds — CASE Foundation Center Chronicle of Philanthropy GrantsWeb Grants Central Station Association Central Chronicle of Philanthropy Resources Council for Aid to Education Community Career Center Corporate and Foundation Links Putnam Barber’s Non-Profit Links (good site)CAUSE Council on Foundations a resource for community and private foundationsDonor Advised Funds: A Value-Added Tool for Financial Advisors a PGDC article by Phil Tobin Donor Advised Funds: A Response from Community Foundations Fund Raising Program Outline Fund-raising Resources Nonprofit Fundraising ResourcesThe U.S. Nonprofit Organization’s Form 990 and 1023 Public Access Site990 On-line Distribution Services for CharitiesNational Charities Information BureauTodd Mayo’s Excellent Philanthropy Articles and Tax Law UpdatesThe Philanthropic Initiative and Doing Well by Doing Good The Legal and Financial Advisor’s RoleUniversity of Washington Tax and Planned Giving Information Development and Fundraising Resources Benedictine College Development Certification Program in Planned GivingASU Top Ten Lists and Contacts Silicon Valley Community Foundation Resources for Nonprofits Quotable Quotes for Philanthropy Quote about Giving Quotes Citibank Survey on the Wealthy. Estate Planning and Planned Giving Books The Millionaire Next DoorFoundation and Exempt Organization Job Descriptions from Nonprofit Financial Center Foundation Center Grantseeking 101 General Information on Grant Seeking Grant Guides Plus Inc. Grantsmanship Center Nonprofit Managers Library Foundations On-Line Starting a Nonprofit Organization Peter F. Drucker Foundation Nonprofit Internet Resources Fundraising Resources by Larry VanDyke Nonprofit Web Resources Nonprofit Resource Center for Boards and Support Orgs.Association of Small Foundations Board Training, Responsibilities and Performance from Seattle University and the Packard Foundation.Cornell University’s Planned Giving site Planned Giving The Uniform Principal and Income Act: The Impact of its Revision on Net-Income Trusts David Wheeler NewmanPGDC – Advanced NIMCRUT Design David Wheeler Newmansectionbreak 


 Software (zipped) to Calculate the CRT 10% Remainder – TRA ’97 Section 1089Charitable Gift Planner Charitable Quick Plan Compliance Now An on-line web-based charitable planning calculator designed for professional advisors sectionbreak.

Planning Articles and Links

.ESOPs and Charitable Trusts Charitable Family IRA Living With the 10% Rule – Lynda Moerschbaecher Esq.Gifts of Deferred Annuities to Charity Planned Giving Links, by JJ MacNab PTEC or Leimberg or PG Calc or Crescendo Current Applicable Federal 7520 Tax Rates (AFR for CRT and tax calculations)The Charitable Fairy TaleThe Unitrust is No Longer a ScorpionChapter 9 – Funding the CRT Investment Issues by Marc Hoffman and Lee Hoffman Advanced Estate Planning – Layne Rushforth (Good Introduction) Special Needs Trusts and the CRT FindLaw Searchable DatabaseHistorical U.S. Inflation Indices (1820-present) FASB Statements Tax Master Gateway to ResourcesWarren Gorham & Lamont Information Links FAQs Tax Information CRT Electronic Library Yellowstone Financial Services CRT Administration Premier Administration Renaissance – Gift Administration Services Charitable Trust Administration Services Swerdlin White Huber Gift Liability Reporting Article The Affluenza Project information on sudden wealth and learning to handle the dysfunctional relationships that developGift Liability II Article More Than Money An organization designed to work with young inheritorsFamily Legacy – Administration ServicesNational Center for Charitable Statistics Searchable Database for Congress and LegislatorsForeign Currency Converters A M Best Searchable Database for Insurance GiftsNational Association of Unclaimed Property Administrators Now You Have a Trust Good intro to trust activities, although it stresses revocable trusts and is written for AZ issues, it is worth a read.Motley Fool – Donating Stock Art of Charitable Planning Planned Giving Glossary terms used in planned giving