It is probably a good time to revisit the qualified charitable distribution rules, now that there is a new ‘option’ to transfer a limited amount via a QCD to either a charitable remainder trust (CRT) or a charitable gift annuity (CGA.)

Distributions from a donor advised fund to a private foundation can change its nature to a public charity, thus circumventing the rigorous restrictions imposed on private foundations.

Sometimes an IRA rollover may not be the best decision for a retiring qualified plan participant.

The ability to make catch-up contributions to retirement accounts in 2024 is in jeopardy, and at present, no one appears to want to make it a priority to fix this problem.

Intra-family loans that use the AFR rate of interest is a great way to shift wealth gift tax-free. Intra-family loans can also be made interest-free, but then that causes a taxable gift to be made.

Charitable giving through donor advised funds (DAFs) is on the rise.

Dying with a large balance in a heath savings account can create a heavy income tax burden if the beneficiary of that inherited health savings account is not the deceased account owner’s spouse.

With the advent of the Corporate Transparency Act, many statutory business trusts will likely have to disclose their beneficial interest owners.

A gift of cryptocurrency to a charity in excess of $5,000 must be accompanied by a qualified appraisal.

Converting an excess (or unused) IRC 529 account balance to a Roth IRA appears to be a nice, new, opportunity for the owner-beneficiaries of 529 accounts.