Complex Asset Checklist
Wondering what to ask? Here we highlight the key questions when helping a donor design a gift of complex assets.
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Gift Planning
Applicable Federal Rate (AFR)
The AFR is also known as the IRS Discount Rate. It's part of the calculation used to determine the charitable deduction for planned gifts such as charitable remainder trusts (CRTs) and gift annuities. The higher the AFR, the higher the deduction for CRTs and gift annuities, and the lower the tax-free portion of the annuity payment.
Capital Gains and Losses
Almost everything owned and used for personal or investment purposes is a capital asset.
Turning a CGA Into Season Tickets
Rebecca is a 75-year-old widow who loves attending the opera. She has been a season-ticket holder for years, but is considering dropping her subscription because she is concerned about the cost.
Good Things (And A Bad Thing) About An IRA Gift
Stephen, who recently passed away, had an estate valued at approximately $700,000, with $100,000 of it in an IRA. When he was planning his estate, he knew he wanted to make a significant charitable gift at his death, and leave everything else to his two children.
How did gift planning help Stephen with these two goals?
Using a Charitable Remainder Trust to Take Care of Your Loved Ones
Cynthia and Philip, both retired professors, are married and still in love after all these years. They have a combined wealth of approximately $1 million, and each recieve Social Security and a pension.
Converting a Cabin into Long-term Security
Russell and Kathryn are 60 and 59 years old, respectively, and have no children. Russell is a doctor, and Kathryn does not work outside of the home. They are deeply committed to their favorite charity and would like to make a significant gift.
Everyone Wins With a Gifted Retirement Fund
See why it is often WAY better for a donor to testamentary gift of a retirement fund as opposed to making a simple bequest.
Ordinary Income Tax
For gift officers, income tax is an important thing to have a handle on, because the charitable deduction reduces taxable income and therefore reduces the amount of income tax due.