Gift Planning

Closely Held Stock: How to Gift/Accept

Quite frequently, most of an entrepreneur’s personal net worth is in the form of highly appreciated, closely held stock, which if sold, would trigger a large

Closely Held Stock: Tax Issues

See tax issues under individual stocks.

Closely Held Stock: How to Value It

As with publicly traded

Bonds: Who, Why, When

WHO: This is a teensy bit of a generalization, but the pattern is that the more leveraged a donor is in bonds, the better a prospect they are for making a gift through a CGA (