When Congress passed the Pension Protection Act of 2006, they created what may be the most significant reform to charitable planning since the Tax Reform Act of 1969. This practice-focused book is now fully updated to explain the legislation's impact on all aspects of charitable planning. It provides clear and insightful explanations of all relevant tax law, financial considerations, and includes drafting guidelines, and forms to assist with clients' charitable giving needs as part of a comprehensive estate and financial plan. Includes drafting guides and sample forms on CD-ROM.A Practical Guide for the Estate Planner. erty. ... Commissioner, ^5 considered a defined value clause similar to that rejected by the Service in Field Service Advice 200122011. ... Comma#39;r, T.C. Memo 1993-459, reva#39;d on other grounds, 77 F.3d 477 (5th Cir. 1995). But see King v. United States, 545 F.2d 700 (10th Cir. 1976).
|Title||:||Charitable Gift Planning|
|Author||:||Thomas J. Ray (Jr.)|
|Publisher||:||American Bar Association - 2007|