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" ... As gifts, each order includes a hand-written letter written by you or Floracracy’s in-house writing team. Floracracy can send multiple copies to be used as unique place-cards for each guest, and some arrangements can easily be taken apart by your guests and turned into mini arrangements. This turns your stunning decorations into meaningful favors that they can take home as reminders of your love. ... "
" ... Disclaimer Strategy: There is yet another approach you might consider in planning 2021 gifts to perhaps address the risk of a retroactive tax change. If you make the gift transfer of assets into a family trust and provide in that trust instrument that your spouse (for example) shall be treated as the principal beneficiary of the trust. And if your spouse disclaims (renounces) all his or her interest in the trust, and to the extent the spouse disclaims it does not move down to other beneficiaries as if the spouse died (the typical result of a disclaimer), but rather the asset reverts back to you as the donor. This might avoid an inadvertent gift tax if there is a retroactive change in exemption amounts. You might you are your spouse disclaim to the extent the transfer exceeds the exemption amount if the exemption amount is changed. That disclaimer must be filed before the end of nine months. Be certain spouse does not accept any benefit from the trust before exercising the disclaimer. Disclaimers are governed by Code Section 2518. ... "
" ... For many of us, giving gifts can bring more gratification than receiving them. With Hanukkah wrapping up and Christmas and New Year’s days away, you’ll want to complete your giving checklist with some well-timed charitable donations. As snowflakes dust Washington this week, Congress may be getting into the giving mood, too—with a much delayed Covid relief package, for small businesses, families and the unemployed. ... "
" ... Stan gifts his grandfather a “Hummel,” those pudgy-faced, ridiculously twee figurines, beloved by the elderly everywhere. I didn’t know what they were called until now, but those creepy little caricatures of innocence are instantly recognizable, and inherently hilarious. ... "
" ... The first change is an above-the-line tax deduction for gifts of cash to charity of up to $300 for individuals and up to $600 for joint filers for 2021. It’s basically an extension and enhancement of the new one-year tax break Congress put in for 2020 under the pandemic relief CARES Act: a tax deduction for cash gifts to charity up to $300. The difference is that for 2020, the deduction is limited to $300 per tax return. The new provision allows a married couple filing jointly to basically get double the deduction for 2021 if they make $600 in cash gifts to charity. Gifts to donor-advised funds and private foundations do not count. ... "