The UPIA’s treatment of retirement benefits should be reformed.

Avoid adverse and unexpected tax consequences.

Middle and upper income IRA owners should consider this opportunity.

Start making all your charitable gifts from your IRAs.

Preserve the value of your clients’ illiquid assets.

Life insurance to the rescue?

Strategies to maximize the value of charitable gifts.

Strategies to consider now.

Are these a valid end-run around the new $10,000 limitation?