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Social entrepreneurship cuts across disciplines to tackle social, economic and political issues and create sustainable change for the greater good. This issue of Global Giving Matters takes an in-depth look at this approach, reporting on the challenges that social engineers face and the opportunities for philanthropists to move the field forward.

Donating appreciated securities to charities may provide tax advantages over making cash donations by reducing capital gains taxes. This report from Fidelity Investments explores the issue, providing assistance in calculating tax savings and explaining how a donor advised fund can reduce paperwork to make these donations easier.

Wealthy families struggle to find advice needed to launch a philanthropic foundation or to select charities to which to donate, according to a survey of wealthy individuals and family offices in Europe by U.K.-based New Philanthropy Capital. Other challenges include finding ways to network with other donors and measuring the success of donations.

China has become a prime source of malicious computer activity, according to Finjan, a California-based provider of Web security solutions. In its December monthly report, Finjan shows the network of connections between Chinese-based servers and how hackers use it to launch spyware attacks from legitimate, even government, Web sites in Western coun...

Affluent Gen X households have markedly different attitudes about finances than other affluent families, investing more aggressively and owning more managed future funds, exchange-traded funds and socially responsible funds. This is according to Northern Trust's annual Wealth in America study, which examines topics for all age groups, such as asset...

By limiting the deductibility of investment-managing expenses by trusts, the Supreme Court's decision in the Knight case increases the taxes on trusts that use professional investment managers. This article by Richard LeVine of Withers Bergman examines the ruling and notes the need for innovative relationships between trusts and assets managers to ...

Wealth management firms and banks must transform their client reporting systems to satisfy investment and web-savvy clients. That's according to a report on next-generation wealth management from Actuate Corp. and IBM Corp. The report examines the growth of the market and outlines some of the challenges confronting wealth managers.

With short-term interest rates currently near zero, this may be a good time to consider using intra-family loans, grantor retained annuity trusts and sales to intentionally defective grantor trusts.

Competitive state premium taxes and modern domestic trust laws, as well as improved domestic regulatory costs and state consumer laws for insurance policies have resulted in much larger life insurance contracts being issued onshore versus the traditional route of offshore. Consequently, types of trusts, states, insurance companies and policies all ...

Low interest rates are certainly disheartening for investors looking for income, but they also drive down key rates used in estate planning – a great benefit to those looking for low or no tax techniques for transferring wealth to family members. It is unlikely, however, that these rates will remain as low as they currently are.

The charitable lead trust can be used effectively for the ultra-wealthy to pass property, at death or during life, to charity and family members. The trust is particularly effective for individuals who want to address their charitable interests and also set aside money for future generations' medical, educational or other needs.

An excellent trust beneficiary addresses the fact of his trust's existence and its implications for his life at increasing levels of understanding, moving from assimilating fundamental information to successfully managing relationships to seeking personal well-being and fulfillment. Instead of being the focal point of the beneficiary's life, the tr...

Designed to exist perpetually, promote family values and provide a substantial legacy, a dynasty trust takes the greatest possible advantage of a donor's gift tax and generation-skipping transfer tax exemptions. The trust property and the appreciation on that property remain in trust out of the family's successive estates. However, the flexibility ...

These harsh economic times should induce beneficiaries, fiduciaries and their advisors to review trust distributions and portfolio viability. Whether investment and inflation conditions get worse or improve, if everyone takes a long hard look at the economic reality and works together, they can devise a deliberate and practical trust plan that will...

Savvy investors have always known that an economic downturn presents opportunities for anyone willing to bet on a recovery. Similarly with estate planning, there are distinct advantages in taking action while market values and interest rates are low. By transferring property now, individuals can reduce the size of their taxable estates while giving...