Gift & Estate Planning

Appraisal requirements for charitable contributions
Charitable contributions over $250
Charitable remainder trusts
Conduit contributions
Contributing inventory, computer technology, equipment to charity
Contributing property to your partnership
Contributions to foreign charities
Contributing services to charities
Crummey trusts for gifts to children
Deducting donations of appreciated stock to private foundations
Donating works of art to charity
Deferred charitable giving advantages
Donating your used car to charity
Donor-advised funds
Estate tax alternate valuation
Estate tax deferral for estates containing closely-held business
Estate tax marital deduction
Estate tax special use valuation
Estate tax - maximizing benefit of exemption
Federal gift tax: liability based on lifetime gifts
Gift tax annual exclusion
Income in Respect of a Decedent (IRD)
Inherited property: basis rules
Life insurance trusts
Keeping life insurance out of your estate
Limits to corporate charitable contributions
Minimum required distributions from a pension plan
Prearranged redemptions of appreciated stock donated to charity
Qualified personal residence trusts
QTIP property: waiver of recovery right
QTIPing an IRA
Receiving stock or other noncash gifts
Restricting your charitable contributions without jeopardizing deduction
Retained life interests in donated property
Retirement plans: different types
Taxation of "Net" gifts
Trust fund penalty