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Charitable gifts, like financial plans, should be tailored to individual circumstances and can often improve your client's position. The following articles cover a range of topics to help you better advise your clients on charitable estate planning issues.

	Split Interest Trusts Choosing the Right Charitable Remainder Trust Lessons From the Experts Always a Day Away The Charitable Lead Trust: A Phenomenal Estate Planning Tool A Guide to Early Termination of a Charitable Remainder Trust Charitable Remainder Trusts: Robust Yet Underused Scenarios
	Planned Giving Gift Planning Basics: Matching Methods to Motives Maximize Memorials for a Lasting Influence Charitable Planning Mistakes to Avoid Testamentary Gifts to Help Children and Grandchildren
	Retirement/Estate Planning The QTIP Trust—Benefiting the Blended Family Misconceptions About Living Wills, Health Care Proxies and End-of-Life Decisions Family and Charitable Planning for Retirement Accounts
	Life Insurance "Free Insurance": Problems and Pitfalls in the Charitable Sector Strategies That Use Life Insurance as a Charitable Component

The information on this website is not intended as legal or tax advice. For legal or tax advice, please consult an attorney. Figures cited in examples are for hypothetical purposes only and are subject to change. References to estate and income taxes apply to federal taxes only. State income/estate taxes or state law may impact your results.

Mercy
Foundation

E-mail:
mmcf@mercycare.org

US Mail:
Mercy Foundation
701 Tenth Street SE
Cedar Rapids, Iowa
52403

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(319) 398-6206

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(319) 398-6471

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