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  • September 1982 (Revised July 2007)
  • Background Note

Gift and Estate Taxes

By: Henry B. Reiling and Timothy O'Brien
Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications. View Details
Keywords: Finance; Taxation; Business and Government Relations; Public Administration Industry
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  • February 2014
  • Teaching Note

Advising Families on Estate Planning

By: Robert C. Pozen
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Gift Giving; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; Financial Services Industry; United States
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  • 01 Dec 2012
  • News

HBS Gift Planning

family in the future. Under current IRS valuation methods, the portion of a charitable lead trust gift that will be transferred to family can be discounted, meaning that significant gifts can be made with... View Details
  • January 2014 (Revised June 2014)
  • Case

Advising Families on Estate Planning

By: Robert C. Pozen and Lucas W. Goodman
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; United States
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  • Web

Charitable Gift Annuity - Alumni

Giving Charitable Gift Annuity Giving Charitable Gift Annuity When you establish a charitable gift annuity, you and/or others receive fixed payments for life, and HBS receives... View Details
  • February 2009 (Revised June 2010)
  • Background Note

Note on Valuing Control and Liquidity in Family and Closely Held Firms

Most companies around the world are family controlled and/or closely held. The need to value these companies routinely arises in practice for a variety of reasons, e.g., to buy out minority shareholders; for gift and estate tax purposes; to tie executive compensation... View Details
Keywords: Family Business; Financial Liquidity; Governance Controls; Valuation
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  • Web

Giving - Alumni

stock, please contact: Alumni and Development Services - Trust Administration 866.845.6596 donorsecuritygifts@harvard.edu When giving long-term appreciated stock to HBS, donors may take a charitable income tax deduction for its mean fair... View Details
  • 19 Dec 2023
  • Research & Ideas

$15 Billion in Five Years: What Data Tells Us About MacKenzie Scott’s Philanthropy

of gifts over time. So many in the nonprofit and philanthropy world wondered how Scott’s nonconforming principles would be expressed in her actual giving. Scott, whose net worth has been estimated to top $40 billion, established the... View Details
Keywords: by Matthew Lee, Brian Trelstad, and Ethan Tran
  • 01 Jan 2024
  • Blog Post

Answers to Your Top Questions about Financial Aid at HBS

gifts that do not need to be paid back. The average HBS Scholarship is approximately $46,000 per year, or $92,000 over the two years of the program. All students are encouraged to apply for an HBS Scholarship after being admitted to the... View Details
  • Web

Ways to Give Today - Alumni

Donor name, degree/year, and intended gift purpose (fund name) Stock Transfer When giving long-term appreciated stock to HBS, donors may take a charitable income tax deduction for its mean fair market value... View Details
  • 17 Apr 2012
  • First Look

First Look: April 17

responsibility for securing these materials.   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
  • Web

Help - Alumni

both receive credit for a gift to HBS? Joint crediting is an option but is not automatically applied. Couples must indicate if they would like their gift to be entered jointly, in which case the amount will... View Details
  • Web

FAQ - Alumni

Giving FAQ Giving FAQ What is the School’s Federal Tax Identification Number? HBS gifts are managed under the umbrella of Harvard University’s Federal Tax Identification... View Details
  • Web

Named Fellowship Funds - Alumni

Kristen Berger and William J. "John" Berger (MBA 2003) in honor of John's 15th Reunion. The gift also honors John and Kristen's shared passion for supporting entrepreneurs and for their home state of Texas. John is founder and CEO of... View Details
  • Web

Planned Giving - Alumni

uses the remainder as you directed. Charitable Lead Trust A CLT enables you to support HBS and transfer assets to children or other heirs at a reduced tax cost. Gifts of Assets Complex Assets Tangible... View Details
  • 18 Jun 2020
  • Research & Ideas

What Is an "Essential" Purchase for a Low-Income Family?

won a $200 gift card in a community raffle and decided to buy a $200 flat-screen television. Participants were divided into two groups: in one, Joe was described as lower-income, or in the bottom 25 percent of US households, while in the... View Details
Keywords: by Rachel Layne
  • Web

Global Opportunity Fellowship GO: AFRICA - Alumni

of your GO Fellowship award. We suggest you consult your tax professional for questions about your tax liability. Neither HBS nor Harvard University may provide tax advice.... View Details
  • Web

Dillon House | About

Dillon House C. Douglas Dillon Dillon House was made possible through a gift from Clarence Dillon (Harvard 1905), and honored his son, C. Douglas Dillon (Harvard 1931), a US treasury secretary. Home to the MBA Admissions Office, Dillon... View Details
  • Web

Philanthropy - Institute For Strategy And Competitiveness

increased more than 1,100%. As new wealth continues to pour into foundations, the authors take a timely look at the field and conclude that radical change is needed. First, they explain why. Compared with direct giving, foundations are strongly favored through View Details
  • Web

Cash House | About

including poll taxes and literacy requirements that prevented many thousands of Black citizens from voting. In an announcement to the HBS community, Dean Nohria noted, “We cannot allow the Glass name to remain at the School, even while we... View Details