A Conversation With David Dunlop: Part II

Can Good Planning Mean Mutual Benefits?

In the News...

• Taking a stab at "death" taxes
• Can the United Way change L.A.?
• Checking up before writing checks
• Stamp honors philanthropy

AFMR Discount Rates

Here is the trend in adjusted federal midterm rates (AFMRs), which are used in calculating the benefits of split-interest gifts:

MARCH 1997	7.8%
APRIL 1997	7.8%
MAY 1997	8.2%
JUNE 1997	8.2%
JULY 1997	8.0%
AUGUST 1997	7.6%
SEPTEMBER 1997	7.6%
OCTOBER 1997	7.6%
NOVEMBER 1997	7.4%
DECEMBER 1997	7.2%
JANUARY 1998	7.2%