Planned Giving Insights and Information

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Jeff Lydenberg

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Economic Plans of the Presidential Candidates

Posted by Jeff Lydenberg on October 31, 2016

It may seem like it will never end, but the Presidential campaign will soon be over.  (Let us please not have a recount like Florida in 2000!)  Polls are suggesting a presumptive winner.  Nonetheless, the number of undecided voters are at record levels, which introduces unprecedented uncertainty into the election.  With that caution in mind, let us compare what we know about the economic priorities of the two candidates with particular emphasis on how their plans would influence charitable giving. 

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When Only a CRAT Will Do

Posted by Jeff Lydenberg on September 15, 2016

The charitable remainder unitrust (CRUT) is far more popular than the charitable remainder annuity trust (CRAT).  Annuity trusts make up only about 15% of all charitable remainder trusts in existence.  Nonetheless, there are donor situations where the CRAT can be an attractive option.  Although we usually think of the gift annuity when a donor desires fixed payments, here is a list of situations where the CRAT beats the gift annuity:

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Transforming Life Income Gifts into Current Gifts

Posted by Jeff Lydenberg on July 15, 2016

Life income gifts are always deferred gifts.  The arrangement is made now, but the charity’s use of the funds is delayed until a future date, normally the death of the donor and any other individual beneficiary of the gift arrangement.

Unfortunately, the donor of a life income gift usually does not get to see the gift in action, and the charity is unable to address pressing current needs.  Converting a life income gift to a present gift can be both emotionally satisfying to the donor and immensely beneficial to the charity.

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Giving USA Report Brings Good News for Gift Planners

Posted by Jeff Lydenberg on August 28, 2015

2014 was a record year for philanthropy in the United States, according to the Giving USA 2015 Annual Report.  There was a 7.1% increase in giving dollars over 2013 (5.4% adjusted for inflation).  These numbers signal the return of pre-recession giving patterns. Some experts had predicted it would take 10 years for charitable giving to rise back to pre-recession levels, so the increases are heartening. 

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Topics: estate planning, planned giving, tax incentives on charitable giving

Dealing with a 1% IRS Discount Rate

Posted by Jeff Lydenberg on July 26, 2012

The trend of the ultra-low IRS discount rate introduces some risk to charitable gifts – specifically, it increases the likelihood that some gifts won’t pass tests that have been deemed important. Additionally, the current 1.0% rate could pose a particular problem if it persists after September 30 and the 1.2% look back is no longer available. 

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Topics: working with donors, charitable gift annuities, IRS discount rate, charitable trusts

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