It isn't every day indeed every year that the IRS and the Treasury make pronouncements on charitable lead trusts. Thus, a recent regulation on the "ordering" rules for lead trust payments and a ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...

Trusts are vehicles that can assist in the preservation of wealth and property for future generations, protect assets, or carry out a charitable purpose. A trust is an entity created and governed ...

Split-interest charitable trusts are required to file the form required by the Secretary of the Treasury each year. Historically this has been Form 1041-A, Trust Accumulation of Charitable Amounts.

It's easy to see why charitable remainder trusts, or CRTs, continue to grow in popularity. You get to eat your cake and have it, too. CRTs allow donors to sell appreciated stock without paying capital ...

Gone are the days when retirement meant just relaxing on a beach or spending endless hours on a golf course. Nowadays, many retirees are looking to contribute positively and find meaning by supporting ...

In Private Letter Ruling 202535005 (Aug. 29, 2025), the Internal Revenue Service ruled that two charitable trusts created from the allocation of assets of a private foundation (PF) wouldn’t be treated ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...

Trusts serve a variety of tax, asset protection and estate planning purposes for families, and over the years different types of trusts have evolved to best serve families’ planning needs and ...

For clients with highly appreciated assets aiming to transfer part of their holdings to an heir in a tax-efficient way while giving to a nonprofit, charitable remainder trusts could be a fit.