Legacy IRA Act Q&A
Published: Feb 28th, 2023
The Legacy IRA Act provides a new charitable planning opportunity for donors age 70 ½ or older. Included in the Consolidated Appropriations Act of 2023, which became law in January, […]
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Q&A with Paul Caspersen with excerpts from his e-book The SECURE Act & Proposed Regulations: How to Plan Now
Published: Jun 8th, 2022
Why are retirement assets unique in the estate planning process? Generally speaking, IRAs, 401(k)s, and other retirement plan assets do not pass under the client’s will or trust terms but […]
Death, Taxes & Real Estate
Published: May 19th, 2021
Since the beginning of the year, approximately $6 billion in new spending has been approved or proposed in the Covid Relief Bill, American Families Plan (AFP), and American Jobs Plan […]
Collaboration is the Key to Success
Published: Jan 19th, 2021
UF’s Office of Estate and Gift Planning often works closely with a donor’s professional advisors to ensure that a gift accomplishes the donor’s tax and financial planning goals while making […]
The Demise of the “Stretch” IRA: How Does the SECURE Act Affect Trust Planning for Retirement Benefits? A Step-by-Step Approach to Offer Your Clients a TaxWise Solution
Published: Oct 28th, 2020
The Demise of the “Stretch” IRA The Setting Every Community Up for Retirement Enhancement (SECURE) Act was enacted on January 1, 2020. This is the most significant retirement plan legislation […]
Spotlight on Charitable Lead Trusts
Published: May 19th, 2020
In light of current market conditions, a charitable lead trust (CLT) may be an ideal philanthropic opportunity for high-net-worth individuals. A lead trust allows the donor to “lend” the benefit […]
Ten Biggest Philanthropic Issues for Boomers
Published: Oct 9th, 2019
This massive generation faces unique problems; here are some potential solutions. Since the 1970s, the baby boomer generation (those born between 1946-1964) has been fanatically studied. Are there patterns that […]
Top Five Planning Ideas for “Mid-Range” Donors Post-“The Tax Cuts and Jobs Act of 2017”
Published: Jan 19th, 2018
The “Tax Cuts and Jobs Act of 2017” (TCJA) is the most sweeping tax legislation since the Tax Reform Act of 1986. Consequent changes to the tax code have created […]
Top Three Ways to Make Charitable Gifts of Real Estate
Published: Sep 25th, 2017
While real estate represents 30% of privately held wealth in the United States, it accounts for less than 3% of all charitable gifts.[1] Opportunities for significant tax benefits are often […]
Strategies for Charitable Giving of Employee Stock Options
Published: Jun 7th, 2017
Due to the widespread use of stock options today, advisors should have a basic understanding of the rules governing contributions of employee stock options to charity. A stock option is […]