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10 Dec 2012 | Investing | National Publication | Article

Recently issued proposed Treasury regulations create an important, but urgent planning opportunity for charitable remainder trusts. The regulations provide that income received by a CRT before the end of the year will not be subject to the 3.8% medicare surtax when...


The Uniform Prudent Management of Institutional Funds Act (UPMIFA), now enacted in 49 states, has created a new landscape for the administration of charitable endowments. In this article North Carolina CPA Dennis Walsh discusses how planned giving professionals and...

9 Jan 2008 | Investing | National Publication | News story
In a January 7 news release, Yale University has announced its decision to increase the payout from its $22.5 billion endowment fund during the upcoming fiscal year by 37% to an estimated $1.15 billion. The distributions will be used to expand student financial aid,...
4 Jun 2004 | Investing | National Publication | Article
From an investment standpoint, the Achilles' heel of charitable remainder trusts is unrelated business taxable income. The presence of even one dollar of UBTI will cause a CRT to lose its tax-exempt status for the entire tax year and be taxed as a complex trust. The...
4 Sep 2003 | Investing | National Publication | Article
Does a charitable trust or foundation that supports cancer research optimize its mission by investing a portion of its assets in tobacco company stocks? In this article from the August/September 2003 issue of the Journal of Practical Estate Planning, Betsy Brill and...
1 Aug 2001 | Investing | National Publication | Article

The long history of endowments serves as a testament to their enduring value to charities. In this edition of Gift Planner's Digest, Philip Purcell from the Planned Giving Resource Center for the Central Indiana Community Foundation provides a brief history of...

17 Feb 1999 | Investing | National Publication | Article
In this issue of Gift Planner's Digest, Robert M. Balantine, chairman and chief executive officer of the Atlanta based investment firm which bears his name, offers some sage advice regarding investment strategies for planned gifts.
15 Jan 1999 | Investing | National Publication | Article

In this edition of Gift Planner's Digest, Pittsburgh attorney Carolyn D. Duronio examines the application of the Prudent Investor Act, unrelated business income and self-dealing rules, and opportunities for pooling investments with respect to the investment of...

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