The economics of charitable gift planning

Article Abstract:

Charitable remainder trusts or life income trusts provide the most financial benefit during the taxpayers' lives while also providing the most benefit to heirs. Charitable gift planning is especially important to consider at the transition point in a client's life when the client stops accumulating an estate and wants to maximize its yield. Tax, financial and legal planning consultants should understand the short- and long-term finances of charitable gift planning to best serve their clients. A case study of charitable gift planning is included.

Methods, Analysis, Financial planning, Charitable remainder trusts

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Family estate planning: when is it time to remove the training wheels?

Article Abstract:

The management of many family estates extend the parenting period beyond the parents' deaths and often well into the beneficiaries' adulthood. The inheritance of wealth can undermine self-esteem by removing incentives for the beneficiaries to achieve on their own while giving trustees powers similar to those of parents removes all responsibility. Therefore, family estate planning should consider the effects of financial planning on beneficiaries as well as the techniques to ensure that most of the wealth is transferred.

Estate Planning, Social aspects, Economic aspects, Inheritance and succession, Maturation (Psychology)

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Gift of nonstatutory stock options

Article Abstract:

The IRS in Revenue Ruling 98-21 ruled that nonstatutory employee stock options which were used as gifts for family members would not be treated as completed gifts until employee-donees perform all services which must be performed prior to exercise of the options. The IRS relied upon its own precedent in ruling that an unconditional right to exercise options must exist prior to gift completion.

Tax Law, Public Finance Activities, Stock Options, United States, Planning, Taxation, Executive compensation, Employee stock options, Gift tax

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