Decedent had a will with a number of codicils. His final will directed that real property and cash be held in trust for the benefit of his sole heir (Son) and Son's wife until their deaths, at which time the proceeds would be contributed to a charitable trust (Trust). Decedent's will also contained an in terrorem clause which provided that if any beneficiary challenged the will, his or her share of the estate would be used to fund the charitable trust. However, decedent's will was silent as to the disposition of the residue of his estate. >> More

Bill Russell grew up on the Great Plains. During his youth, he was a rodeo bull rider and gained fame as "Wild Bill" for his daring exploits. Wild Bill was an artist at heart and soon decided to move on to his artistic pursuits. >> More

On January 28, 2010, the Senate voted 60-39 to increase the Federal debt limit from $12.4 trillion to $14.3 trillion. The Senate resolution will now be sent to the House. It's expected that the House will also pass the same resolution and send it to President Obama for his signature. >> More

GiftLaw Pro is a complete charitable giving and tax information service inside the GiftLaw Web Site. With one click on the GiftLaw Pro Link, you have access to a user-friendly and very comprehensive source for answering any of your planned giving questions. GiftLaw Pro is a gift planning electronic library with over 5,000 links. Select a link and you can view any topic and take a quiz, look at related information and view the actual regulations, private letter rulings or cases. You will find GiftLaw Pro to be your primary source for planned giving information in the future! >> More

The GiftLaw Calculator is a planned gifts calculator for professionals that follows the IRS format. Click here to access and run charitable deduction calculations for the following gift plans. >> More