This article examines how the tax reform proposal put forward by House Ways and Means Committee Chairman Dave Camp, R-Mich., would affect charitable incentives. While the Camp recommendations are unlikely to be enacted in their current form, they may serve as a blueprint for tax reform. Some of the changes would include reduction of the maximum amount of charitable deductions and a floor on itemized charitable deductions. However, clients can still employ other estate planning vehicles, such as charitable remainder trusts, charitable lead trusts, charitable gift annuities or other split-interest gifts.

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