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The Journal of Wealth Management

The Journal of Wealth Management

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Article

Aesthetically Planning with Art

David C Jacobson
The Journal of Wealth Management Winter 2008, 11 (3) 74-81; DOI: https://doi.org/10.3905/jwm.2008.11.3.074
David C Jacobson
is a director at UBS Private Wealth Management in New York, NY. david.jacobson@ubs.com
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Abstract

This article explores various strategies for transferring artwork and their corresponding tax attributes and clarifies the procedure for establishing the art’s value. It begins by introducing the guidelines for obtaining an income tax deduction for charitable gifts. This discussion includes a description of the “related purpose” rule as well as recent legislation affecting fractional interest gifts. The article then describes the attributes of private operating foundations and techniques for combining both charitable and noncharitable goals, such as bargain sales and charitable remainder trusts. It then discusses the procedure to determine the value of a collection for tax purposes and the importance of obtaining a qualified appraisal. The final section covers techniques for making noncharitable gifts and the importance of anticipating the liquidity needs of an estate. The common thread throughout all of the planning techniques is the importance of early planning.

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The Journal of Wealth Management
Vol. 11, Issue 3
Winter 2008
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Aesthetically Planning with Art
David C Jacobson
The Journal of Wealth Management Oct 2008, 11 (3) 74-81; DOI: 10.3905/jwm.2008.11.3.074

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Aesthetically Planning with Art
David C Jacobson
The Journal of Wealth Management Oct 2008, 11 (3) 74-81; DOI: 10.3905/jwm.2008.11.3.074
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    • CHARITABLE PLANNING
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