On August 17, 2006, President Bush signed the Pension and Protection Act of 2006 (the “Act”) into law. The Act, aimed at strengthening pension funds, also made sweeping changes to tax laws related to charitable gifts. While most of the Act’s tax incentives are temporary, expiring on December 31, 2007, the Act’s charitable reforms are permanent. This article summarizes the tax incentives and tax reforms, as well as addresses what practitioners should do to make sure that clients avoid problems with on their charitable gift planning.
Please see full article for more information.
Firefox recommends the PDF Plugin for Mac OS X for viewing PDF documents in your browser.
We can also show you Legal Updates using the Google Viewer; however, you will need to be logged into Google Docs to view them.
Please choose one of the above to proceed!
LOADING PDF: If there are any problems, click here to download the file.