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 ...

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 ...

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 ...

Recognizing the increased financial need of charitable organizations in a post-pandemic world, as well as the possibility of a decreased federal estate tax exemption without congressional action by ...

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 ...

FARGO - The Fargo-Moorhead Community Theatre unveiled its newest star Thursday. Doug Burgum, on behalf of the Katherine Kilbourne Burgum Charitable Lead Unitrust, presented the organization with ...

In a recent Private Letter Ruling, (PLR 201845014 (released Nov. 9, 2018)), the Internal Revenue Service ruled that you can’t get around the rule that payments from a charitable unitrust can’t go ...

The value of an annuity, a unitrust interest, an estate (income or use interest) for life or term of years, or a remainder or a reversionary interest is valued for most income, estate, gift, and ...

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 ...