Lifetime Giving
|
Copyright 1992, 1998 - Thomas J. Keating, IV, All Rights Reserved
|
 |
One of the most effective weapons in the estate planner's
arsenal is a properly designed and implemented program of
lifetime giving. Such a program can have positive personal
and tax results, and should be carefully considered in
virtually every case in which the client has greater capital
resources than are reasonably necessary to provide for his or
her own financial security.
This memorandum is presented in five parts. First, a bit of
background information to properly orient you regarding the
legal and tax issues presented, and to acquaint you with some
of the special terminology which will be used; second,
a discussion of the tax objectives; third, a discussion of
the personal or family objectives; fourth, a look at some of
the barriers to giving; and finally, a number of observations
that do not fit squarely into any of the other parts.
Please do not be put off by the technical material at the
beginning; it has been boiled down to the essentials and is
only a page or two long - once you are beyond that it will
be smooth sailing.
Section One - Background
Section Two - Tax Objectives
Section Three - Personal & Family Objectives
Section Four - Barriers to Giving
Section Five - Miscellaneous Thoughts
Opportunity Shifting
|
Law Offices of Thomas J. Keating IV
Centreville, Maryland, USA
|
About the Site |
Home Truths |
Bibliography
Food for Thought |
Random Thoughts |
Front Page
Copyright © 1998-2002, Thomas J. Keating IV
Web site by BIS.
|