By Professor Christopher P. Woehrle, J.D., LL.M A charitable remainder trust permits annuitization of the full value of the appreciated asset without the donor incurring a capital gains tax. For the charitably inclined, the technique facilitates diversification of a portfolio and potential improvement of cash flow. The Biden Administration’s General Explanations of Fiscal Year 2022 …Read More

Like it or not, the key for a truly successful planned giving/endowment development strategy is to “take the long view.” Based on nearly 60 years of analyzing charities’ bequests, our research that forms the Sharpe KnowledgeBase® includes two important findings: First, you want to be in the LAST will because it’s the document that provides …Read More