http://osu.pgdc.com/pgdc/feed en CGNA: S Corporations - Intermediate http://osu.pgdc.com/pgdc/cgna-s-corporations-intermediate <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">Bryan Clontz continues the exploration of gifts of S Corp stock, probing a little deeper into the nuances and challenges of such gifts.</div> <div class="read-more"><a href="/pgdc/cgna-s-corporations-intermediate" title="Read the rest of CGNA: S Corporations - Intermediate." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/g/bryan-k-clontz-cfp-clu-chfc-cap-aep">Bryan K. Clontz, CFP®, CLU, ChFC, CAP, AEP</a></li> </ul></div> http://osu.pgdc.com/pgdc/cgna-s-corporations-intermediate#comments General Bryan K. Clontz, CFP®, CLU, ChFC, CAP, AEP Tue, 16 Jan 2018 11:59:58 +0000 randy a. fox 1016951 at http://osu.pgdc.com The Importance of Managing a Client's Collection http://osu.pgdc.com/pgdc/importance-managing-clients-collection <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">With the new tax law in place, planning for intangible personal property, especially charitable planning will become increasingly important. With no deduction for state taxes, sellers in high tax states will see long term capital gains tax rates dramatically increased. Understanding planning for collectibles will be a unique niche for the wise advisor.&nbsp;</div> <div>&nbsp;</div> <div class="read-more"><a href="/pgdc/importance-managing-clients-collection" title="Read the rest of The Importance of Managing a Client&#039;s Collection." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"></div> http://osu.pgdc.com/pgdc/importance-managing-clients-collection#comments Intangible Personal Property Tue, 16 Jan 2018 11:29:39 +0000 randy a. fox 1016948 at http://osu.pgdc.com Planning for the UBTI Changes http://osu.pgdc.com/pgdc/planning-ubti-changes <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">Among the sweeping reforms passed in the new tax law are dramatic changes to the reporting of Unrelated Business Taxable Income (UBTI). Dennis Walsh clarifies the new rules. Donors and charities be aware.&nbsp;</div> <div class="read-more"><a href="/pgdc/planning-ubti-changes" title="Read the rest of Planning for the UBTI Changes." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/g/dennis-walsh-cpa">Dennis Walsh, CPA</a></li> </ul></div> http://osu.pgdc.com/pgdc/planning-ubti-changes#comments Income Tax Dennis Walsh, CPA Tue, 16 Jan 2018 11:14:57 +0000 randy a. fox 1016947 at http://osu.pgdc.com Almanac: Essential Books and Articles http://osu.pgdc.com/pgdc/almanac-essential-books-and-articles <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">The "Almanac" provides their bibliography of important books in our field.</div> <div class="read-more"><a href="/pgdc/almanac-essential-books-and-articles" title="Read the rest of Almanac: Essential Books and Articles." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"></div> http://osu.pgdc.com/pgdc/almanac-essential-books-and-articles#comments General Fri, 12 Jan 2018 11:06:37 +0000 randy a. fox 1016912 at http://osu.pgdc.com The New Golden Age of Planned Giving http://osu.pgdc.com/pgdc/new-golden-age-planned-giving <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">There has been endless speculation about how the new tax law will impact charitable giving. Take heart, here's a first look about what it begins to mean for planned giving.</div> <div class="read-more"><a href="/pgdc/new-golden-age-planned-giving" title="Read the rest of The New Golden Age of Planned Giving." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/g/two-hawks-consulting">Two Hawks Consulting, LLC</a></li> </ul></div> http://osu.pgdc.com/pgdc/new-golden-age-planned-giving#comments Planning Two Hawks Consulting, LLC Mon, 08 Jan 2018 17:30:14 +0000 randy a. fox 1016888 at http://osu.pgdc.com IRS and Other News from Around the Web http://osu.pgdc.com/pgdc/irs-and-other-news-around-web-81 <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">Around the web we find controversy along with important data. It's all out there.</div> <div class="read-more"><a href="/pgdc/irs-and-other-news-around-web-81" title="Read the rest of IRS and Other News from Around the Web." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"></div> http://osu.pgdc.com/pgdc/irs-and-other-news-around-web-81#comments General Mon, 08 Jan 2018 17:20:58 +0000 randy a. fox 1016887 at http://osu.pgdc.com 7520 Rate for January Stable at 2.6% http://osu.pgdc.com/pgdc/7520-rate-january-stable-26 <!--paging_filter--><p>For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for January 2018 is 2.6%; the same as December. <span class="read-more"><a href="/pgdc/7520-rate-january-stable-26" title="Read the rest of 7520 Rate for January Stable at 2.6%." rel="nofollow"><strong>Read more &raquo;</strong></a></span></p> <div class="og_rss_groups"></div> http://osu.pgdc.com/pgdc/7520-rate-january-stable-26#comments Revenue Rulings Mon, 08 Jan 2018 17:03:34 +0000 melody.griffin 1016885 at http://osu.pgdc.com Next-generation donors will revolutionize giving http://osu.pgdc.com/pgdc/next-generation-donors-will-revolutionize-giving <!--paging_filter--><div dir="ltr" style="color: rgb(34, 34, 34); font-family: arial, sans-serif; font-size: 12.800000190734863px;">Everywhere I turn, there is lots of discussion about next-gen planning and giving. Bruce DeBoskey gives a great overview and applicable steps to begin to wrap our heads around what this movement is going to mean for philanthropy.</div> <div class="read-more"><a href="/pgdc/next-generation-donors-will-revolutionize-giving" title="Read the rest of Next-generation donors will revolutionize giving." rel="nofollow"><strong>Read more &raquo;</strong></a></div><div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/g/bruce-deboskey">Bruce DeBoskey, Philanthropic Strategist</a></li> </ul></div> http://osu.pgdc.com/pgdc/next-generation-donors-will-revolutionize-giving#comments Demographics Bruce DeBoskey, Philanthropic Strategist Mon, 08 Jan 2018 16:59:57 +0000 randy a. fox 1016884 at http://osu.pgdc.com Ways to Make Memorable Memories With Loved Ones Over the Holidays http://osu.pgdc.com/pgdc/ways-make-memorable-memories-loved-ones-over-holidays <!--paging_filter--><p>Which gift is on everyone's list, never goes out of style, and gives equally to both giver and receiver? If you guessed the gift of giving, then you are 100 percent correct. <span class="read-more"><a href="/pgdc/ways-make-memorable-memories-loved-ones-over-holidays" title="Read the rest of Ways to Make Memorable Memories With Loved Ones Over the Holidays." rel="nofollow"><strong>Read more &raquo;</strong></a></span></p> <div class="og_rss_groups"></div> http://osu.pgdc.com/pgdc/ways-make-memorable-memories-loved-ones-over-holidays#comments General Fri, 29 Dec 2017 15:44:26 +0000 randy a. fox 1016829 at http://osu.pgdc.com Substantiating Charitable Gifts for 2017 http://osu.pgdc.com/pgdc/substantiating-charitable-gifts-2017 <!--paging_filter--><p style="">Now's a good time to tell your clients how to substantiate their charitable gifts on their 2017 federal income tax returns, due April 17, 2018. <span class="read-more"><a href="/pgdc/substantiating-charitable-gifts-2017" title="Read the rest of Substantiating Charitable Gifts for 2017." rel="nofollow"><strong>Read more &raquo;</strong></a></span></p> <div class="field field-type-text field-field-subtitle"> <div class="field-items"> <div class="field-item odd"> A sample letter to donors. </div> </div> </div> <div class="og_rss_groups"></div> http://osu.pgdc.com/pgdc/substantiating-charitable-gifts-2017#comments Compliance Income Tax Regulations Thu, 21 Dec 2017 12:47:19 +0000 randy a. fox 1016784 at http://osu.pgdc.com