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  ALI-ABA Estate Planning Course Materials Journal
  Volume 13, Number 5, October 2007
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  • Maximizing The Benefits Of The Gift Tax Annual Exclusion: How It Works And How It Doesn't (Part 1)
        Nancy G. Henderson
        p.5                                                                                          +cite        
        Theoretically, even a (particularly generous) billionaire can find enough donees to shelter the entire estate. But how do you handle the real problems that real clients face in trying to use the gift tax annual exclusion?
  • Charitable Gifts
        Carolyn M. Osteen
        p.29                                                                                        +cite        
        Whether it is a major contribution by a corporation, or the client's $75 check for the local PBS station's umbrella, charitable gifts can be extremely complex because of the tax rules behind them. In this survey of the key rules, the author points out the important issues you need to consider when advising clients on charitable gifts.