It requires a keen eye to spot unintended negative consequences of a well-meaning client’s charitable giving strategies! This winter, we suggest you take note of three cautionary tales:

  1. Clients can no longer “hide” with confidence behind a so-called blocker LLC to avoid sticky self-dealing rules when a note is transferred to a private foundation as part of a tax-savvy charitable estate planning structure.
  2. Although rarely imposed, intermediate sanctions on excess benefits are a real thing if a disqualified person attempts to use influential muscle to access financial resources.
  3. Conservation easements–especially those of the syndicated variety–continue to land on the hot seat.


We can help your clients give strategically, intentionally, purposefully and EASILY, while also helping them to maximize their tax savings. Give us a call at 717.236.5040 or email us at

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