Intangible Personal Property

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One little discussed change in the new tax law are the broad changes to code section 1031. The provision that allows like kind exchanges for similar types of...
Richard Fox explores recent cases to clarify our understanding of the deductibility of the donation of various types of easements.

In this final installment of the series, we'll build further on the case study in Part III by considering some important planning points regarding the donation of...


In the third part of his series, Dennis Walsh will walk through a case study to examine what the valuation and tax effect of the donation of an intellectual property asset can look like in practice.


In the second installment on his review of the donation of Intellectual Property, Dennis Walsh digs more deeply into issues of valuation.


Dennis Walsh examines the challenging subject of gifts of intellectual property.


Contributing author Bryan Clontz explores the implications of gifts of  Bitcoin and other virtual currencies.

Valuing and Monitizing Awards, Medals, Oscars, Grammys and Other Unrelatable Use Historicals

We don't often think that Emmys or Oscars may change hands, but there is a long history of these and other awards being sold, transferred or donated. Placing a value on these items is a challenging process as appraisal expert Alan Breus describes in his new article...


For an individual holding an interest in a business or investment entity taxed as a partnership, a charitable transfer can create an attractive planning opportunity while providing welcome support to a favored charity.  In this article, North Carolina-based CPA...


Billions of dollars of life insurance death benefits are owned by charities. This short article by Steve Zeiger, Israel Lustig and Dick Weber will explain a new technique that can dramatically reduce the cost of holding some of these policies. And for elderly donors...


It's a well known fact that life insurance is one of the most efficient assets in creating an estate when it is needed. It is also common to such contracts to be owned by public charities. In this article, Peggy M. Hollander, Managing Partner of the Succession...

11 Feb 2009 | Intangible Personal Property | National Publication | News story | 2 comments
Writing for the Association for Advanced Life Underwriting, Michael Corry has recommended that a safe harbor for the valuation, substantiation and reporting requirements for life insurance policies donated to charity be recognized in proposed regulations. Currently...
3 Sep 2008 | Intangible Personal Property | National Publication | News story | 9 comments
Pension Protection Act forces appraisers of donated policies to reassess methods, qualifications
Gifts of life insurance policies to not-for-profit organizations can benefit both the organization and the donor, the latter in the form of an often sizeable income tax charitable deduction. However, under the...
11 Jul 2005 | Intangible Personal Property | National Publication | Article | 1 comments

Because of the complex rules governing the taxation of stock options, careful planning is essential when considering a charitable contribution of stock options or of stock acquired through the exercise of stock options. In this article from Estate Planning Journal,...


Full Text:

Date: Dec. 2, 2003

Susan Brown
Associate Tax Legislative Counsel
Office of Tax Policy
U.S. Department of the Treasury

Ms. Brown --

I know Steve Leimberg, Esq., is...


Last week the PGDC published the first of two "white papers" commissioned by Leimberg Information Services on the subject of financed charitable life insurance programs entitled "Insurable Interest Under Siege." In this second paper, attorney...

10 May 2004 | Intangible Personal Property | National Publication | Article | 2 comments
For the past several decades, life insurance has been used in connection with charitable giving as both a gift vehicle and as a wealth replacement tool. In this white paper, commissioned by Leimberg Information Services, Inc., Michel Nelson from Iowa Savings Bank...
9 Mar 2004 | Intangible Personal Property | National Publication | Article | 1 comments
Charitable gifts of life insurance are most often thought of in the context of the charitable donee receiving a future death benefit. In this article from the February 2004 issue of Estate Planning Journal, attorney Joel M. Breitstein examines a unique strategy that...
Charitable gifts of intellectual properties protected by copyright, patent, and trade secret law present a tremendous opportunity for donors and charitable recipients. In this comprehensive article from the Florida Tax Review, William A. Drennan, adjunct professor at...
2 May 2003 | Intangible Personal Property | National Publication | Article | 2 comments
San Francisco financial and estate planner JJ MacNab takes an in-depth look at viatical life insurance settlements -- ten myths that accompany such arrangements -- and eleven case studies that illustrate their creative use.
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Define: Intangible Personal Property

Intangible personal property is property that has no intrinsic value but is merely representative or evidence of value. Common examples include securities (both public and private), copyrights, royalties, patents, personal service contracts, installment obligations, life insurance and annuity contracts, and partnership interests.

Recent activity

Donation of Intellectual Property: What Does It Look Like? - Part 4

Viatical Settlements: Myths and Misconceptions

Charities and Insurance: The Next Big Thing?

The Hazards of Unmanaged Life Insurance Policies

Life Insurance: What's It Worth? (And Who Says?)

AALU Seeks Safe Harbor for Valuation of Life Insurance Contracts