IRAs and pension plans have grown dramatically in aggregate size during the past decade. Even with the reduction in value due to the stock markets, Federal Reserve data suggests that there is over $3 trillion in IRAs and over $12 trillion in cumulative qualified plans.

The cumulative balance in IRAs and other qualified plans will also increase during the next decade as a result of the Sec. 408 Final Regulations. Under these regulations, minimum distributions are relatively low. The minimum distribution rules under Reg. >> More

Decedent died owning an interest in a defined benefit pension plan ("Plan"). The beneficiary of Plan was Decedent's estate ("Estate"), while Decedent's will named Charity as the residuary beneficiary of Estate. >> More

Don Gregory, 60, is a very control-oriented businessman. In fact, his business philosophy is best summed up as "my way or the highway." While sometimes difficult to work with, Don nevertheless has achieved substantial business success in his life. >> More

GiftLaw Pro is a complete charitable giving and tax information service inside the GiftLaw Web Site. With one click on the GiftLaw Pro Link, you have access to a user-friendly and very comprehensive source for answering any of your planned giving questions. GiftLaw Pro is a gift planning electronic library with over 5,000 links. Select a link and you can view any topic and take a quiz, look at related information and view the actual regulations, private letter rulings or cases. You will find GiftLaw Pro to be your primary source for planned giving information in the future! >> More

The GiftLaw Calculator is a planned gifts calculator for professionals that follows the IRS format. Click here to access and run charitable deduction calculations for the following gift plans. >> More