The sprawling new tax law dubbed the One Big Beautiful Bill Act includes a number of provisions that present opportunities for accountants and tax professionals to discuss estate and gift planning.

Individual retirement accounts cannot be gifted during the owner’s lifetime. Once funds are withdrawn from an IRA, they are generally taxable. But funds outside of IRAs can be used to beef up ...

A core financial planning goal is to optimize the transfer of asset to heirs. Households with $4-8 million in assets are most likely to have sufficient assets to fund significant gifts before death ...

Planned giving officers for charities, lawyers and other professionals who advise individuals who make significant gifts to charity often encounter stumbling blocks regarding the charitable planning ...

Trusts & Estates: Why is the payment considered self dealing if a donor makes an enforceable pledge and subsequently, the donor’s private foundation pays the pledge? Jonathan Tidd: The answer lies in ...

Each year, the IRS considers inflationary adjustments to the estate and gift tax exemption amount and gift tax annual exclusion amount. As you consider estate planning or making gifts during the new ...

Our resource section includes tools and articles to help answer your questions about planned giving options that Boston College makes available to you. From gift calculators to donor stories and ...