The Impact of the Pension Protection Act of 2006 on Charitable Gift Planning, By Heidi L.G. Orr


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.

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