Using Charitable Transfers to Manage Concentrated Stock Positions—Part II: Charitable Trusts and Stock Option Transfers
Author: S. Timothy Kochis, J.D., M.B.A., C.F.P..
Source: Volume 05, Number 03, March/April 2006 , pp.1-5(5)
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Abstract:
In addition to the more straightforward techniques for making gifts to charity, there are, of course, more specialized approaches that use trusts to combine a gift to charity with gifts to other beneficiaries, typically family members. Through a trust arrangement, the donor can also retain an interest in the value transferred. Combining gifts in this way makes these approaches particularly suitable for use in dealing with concentrated stock positions.Keywords:
Affiliations:
1: Kochis Fitz Wealth Management.