Until some of the wrongdoers receive serious jail time for criminal tax fraud, the universe of charitable incentives will be justifiably questioned.

Recent private letter rulings highlight some opportunities.

Practical tips to simplify the process.

Keep assets in the individual retirement account for as long as possible.

Issues to address with clients who want the best of both.

A fix is needed.

A tax-saving opportunity for married taxpayers with taxable income under $320,000.

Reducing capital gains taxes with charitable remainder trusts.

Understanding the investment component and potential estate-planning considerations is critical.

Beware of Pre-Oct. 22, 1942 general powers of appointment.