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jili super ace gift code Colts vs. Giants Week 17: Everything we know from Indy's 45-33 loss | Sporting NewsKansas once required voters to prove citizenship. That didn't work out so wellLongest-lived US president was always happy to speak his mind

Longest-lived US president was always happy to speak his mindMississippi State is back in the AP Top 25. The No. 19 Bulldogs (11-1) jumped into the rankings last week as they were preparing to face Bethune-Cookman on Monday night in Starkville, Miss. Mississippi State was unranked in the preseason poll and stayed in the rankings for just one week in both of its previous appearances. But it's coming off a performance that suggests it might have some staying power with the start of Southeastern Conference play looming. The visiting Bulldogs won decisively against then-No. 21 Memphis 79-66 on Dec. 21. Bulldogs coach Chris Jans said "it's too early to say" whether his team's most recent performance was indicative of what might be the norm going forward, but he was encouraged by it. "Our guys haven't played the same every time out," Jans said. "I mean no disrespect to anyone else we've played, but it's a different competition (against ranked teams). I've liked how we've played to this point, but who knows how it'll unfold." The Bulldogs routed another top-20 opponent when they defeated then-No. 18 Pitt 90-57 on Dec. 4 in Starkville. "We're certainly happy that we've played our best against the best competition because, in (the SEC), this is what we're going to face every night," Jans said. "It's been well-documented where the SEC is at compared to every other conference this year. Now, can we do it over the course of 10 weeks, where it's like this every single time?" The games against ranked teams are going to start coming with more regularity because there are 10 SEC teams in the current Top 25. "Heading into this season, we had a few goals," forward Cameron Matthews said. "One of them is to try and to compete for a (conference) championship. We felt like we could compete in the SEC. I think we were able to prove it (against Memphis)." The Bulldogs used a 13-0 run to grab an 18-5 lead at Memphis, and they never led by fewer than 10 points the rest of the way. Riley Kugel scored 19 points off the bench, and team leader Josh Hubbard (17.6 ppg) added 13. Bethune-Cookman (3-9) also is looking forward to seeing how it'll stack up in its conference -- the Southwestern Athletic Conference. "We've got a lot of depth and we have age and experience," head coach Reggie Theus said earlier this season. The Wildcats have seven active players averaging double-figure minutes and they feature two graduates, two seniors and three juniors. They are led by a high-scoring trio of guards Brayon Freeman (16.0) and Trey Thomas (12.3) and forward Reggie Ward Jr. (11.7). Ward and Freeman scored 14 points apiece and Thomas added 12 in the team's most recent game, a 76-63 loss at Davidson on Dec. 21. Bethune-Cookman has prepared for conference play with a series of games against power-conference opponents in Texas Tech, Nebraska, Minnesota, Virginia and West Virginia. Theus said "the difficult thing" about the pre-conference schedule has been molding 11 new players into a cohesive team. "That's the bottom line," he said. "We have everything else in place. I'm real excited about where we could end up." --Field Level Media

Ange turns up heat on Pep as Spurs stun City in four-goal cakewalkThe record will show that tight end Trey McBride had a great season, Marvin Harrison Jr. has a promising future, the Cardinals' defense played over its head for much of the year and Arizona was almost a good football team in 2024. Key word — almost. A frustrating stretch continued on Saturday when the Cardinals (7-9) lost 13-9 to the host Los Angeles Rams . Arizona was pushing for a go-ahead touchdown in the final minute, but Kyler Murray's pass took an unlucky bounce off McBride's helmet and LA's Ahkello Witherspoon made a spectacular grab for the interception, snagging the ball just before it hit the turf. “I think we can compete with anybody, but again, that doesn’t count,” second-year coach Jonathan Gannon said. “It’s about winning and losing, you what I mean? I just got to do a better job, but I know they’re doing the right things.” The Cardinals did a lot of things right against the Rams. Despite being eliminated from the postseason, Arizona competed hard. Murray completed 33 of 48 passes for 321 yards and a touchdown — but also had two interceptions. McBride caught 12 passes for 123 yards, including his first TD catch of the year. Harrison had one of his best games with six catches for 96 yards. “I’m going to choose to be positive about it,” Murray said. “I see a light at the end of that tunnel. I think we’re a couple plays away, a couple of plays away from being a 10-win team or right where we want to be, going to the playoffs or winning the division.” The Cardinals' defense played well for most of the game, limiting the Rams to 257 yards. But in the end, it was another loss. The Cardinals have dropped five of six after starting 6-4. “I know we’re close, man, and I know it’s hard to see that,” Gannon said. “For me, that’s hard to take on the chin but we’ll get better from it. We’ll get better.” What’s working The Murray-to-Harrison connection was much better on Saturday, producing several big plays. Gannon challenged Harrison to be more physical against opposing defensive backs last week, and the receiver responded, looking much more like the player the Cardinals expected when they selected him with the No. 4 overall pick. “I think the physicality of it, coming from college to the league, guys don’t realize how physical you can be when you get to the league,” Murray said. “He's going to be big time.” What needs help After doing a great job of taking care of the ball over the first 11 games, Murray has thrown seven interceptions over the past five. A few of those came in late-game situations when he had to take a chance and force a pass, but it's still not a good trend. Stock up McBride had his third 100-yard game of the season, showing sure hands and fighting through contact for extra yards. The third-year player has 1,081 yards receiving this season, becoming just the second tight end in franchise history to exceed 1,000 yards. The other was Hall of Famer Jackie Smith, who had 1,205 yards in 1967. He has 104 catches and is just the 10th tight end in NFL history to top 100 in a season. Stock down Arizona's special teams have been very good for most of the year, but Los Angeles' block of an extra point attempt by Chad Ryland in the third quarter proved costly. If the Cardinals had trailed by three points on the final drive instead of four, they would have had the option of kicking a tying field goal in the final minute. Injuries RB James Conner tried to battle through a knee injury against the Rams, but gained just 4 yards on the ground. His status for the season's final game is uncertain. LB Joey Blount (ribs) and CB Elijah Jones (ankle) were inactive. Key number 822 — Harrison's receiving yards on the season. That ranks third for a rookie in franchise history behind Anquan Boldin (1,377 in 2003) and Frank Sanders (883 in 1995). Next steps Arizona's final game will be at home on Sunday against the San Francisco 49ers, who are also eliminated from the playoff race. ___ AP NFL: https://apnews.com/hub/nfl David Brandt, The Associated PressShort Interest in Energous Co. (NASDAQ:WATT) Increases By 24.3%Stock market today: Wall Street rises with Nvidia as bitcoin bursts above $99,000

Wes Moore signals support to stock beer and wine in grocery storesThis 32-inch Android tablet on a rolling stand surprised me - and it's $120 off for Black FridayNEW YORK (AP) — U.S. stocks climbed Thursday after market superstar Nvidia and another round of companies said they’re making even fatter profits than expected. The S&P 500 pulled 0.5% higher after flipping between gains and losses several times during the day. Banks, smaller companies and other areas of the stock market that tend to do best when the economy is strong helped lead the way, while bitcoin briefly broke above $99,000. Crude oil, meanwhile, continued to rise. The Dow Jones Industrial Average jumped 461 points, or 1.1%, and the Nasdaq composite edged up by less than 0.1%. Nvidia rose just 0.5% after beating analysts’ estimates for profit and revenue yet again, but it was still the strongest force pulling the S&P 500 upward. It also gave a forecast for revenue in the current quarter that topped most analysts’ expectations due to voracious demand for its chips used in artificial-intelligence technology. Its stock initially sank in afterhours trading Wednesday following the release of the results. Some investors said the market might have been looking for Nvidia’s revenue forecast to surpass expectations by even more. But its stock recovered in premarket trading Thursday, and Wedbush analyst Dan Ives said it was another “flawless” profit report provided by Nvidia and CEO Jensen Huang, whom Ives calls “the Godfather of AI.” The stock meandered through Thursday as well, dragging the S&P 500 and other indexes back and forth. How Nvidia’s stock performs has more impact than any other because it’s grown into Wall Street’s most valuable company at roughly $3.6 trillion. The frenzy around AI is sweeping up other stocks, and Snowflake jumped 32.7% after reporting stronger results for the latest quarter than analysts expected. The company, whose platform helps customers get a better view of all their silos of data and use AI, also reported stronger revenue growth than expected. BJ’S Wholesale Club rose 8.3% after likewise delivering a bigger profit than expected. That may help calm worries about how resilient U.S. shoppers can remain, given high prices across the economy and still-high interest rates. A day earlier, Target tumbled after reporting sluggish sales in the latest quarter and giving a dour forecast for the holiday shopping season. It followed Walmart , which gave a much more encouraging outlook. Nearly 90% of the stocks in the S&P 500 ended up rising Thursday, and the gains were even bigger among smaller companies. The Russell 2000 index of smaller stocks jumped a market-leading 1.7%. Google’s parent company, Alphabet, helped keep indexes in check. It fell 4.7% after U.S. regulators asked a judge to break up the tech giant by forcing it to sell its industry-leading Chrome web browser. In a 23-page document filed late Wednesday, the U.S. Department of Justice called for sweeping punishments that would include restrictions preventing Android from favoring its own search engine. Regulators stopped short of demanding Google sell Android but left the door open to it if the company’s oversight committee continues to see evidence of misconduct. All told, the S&P 500 rose 31.60 points to 5,948.71. The Dow jumped 461.88 to 43,870.35, and the Nasdaq composite added 6.28 to 18,972.42. In the crypto market, bitcoin eclipsed $99,000 for the first time before pulling back toward $98,000, according to CoinDesk. It’s more than doubled so far this year, and its climb has accelerated since Election Day. President-elect Donald Trump has pledged to make the country “the crypto capital of the planet” and create a “strategic reserve” of bitcoin. Bitcoin got a further boost after Gary Gensler, the chair of the Securities and Exchange Commission, said Thursday he would step down in January . Gensler has pushed for more protections for crypto investors. Bitcoin and related investment have a notorious history of big price swings in both directions. MicroStrategy, a company that’s been raising cash expressly to buy bitcoin, saw an early Thursday gain of 14.6% for its stock quickly disappear. It finished the day with a loss of 16.2%. In the oil market, a barrel of benchmark U.S. crude rose 2% to bring its gain for the week to 4.8%. Brent crude, the international standard, climbed 1.8%. Oil has been rising amid escalations in the Russia-Ukraine war. In stock markets abroad, shares of India’s Adani Enterprises plunged 22.6% Thursday after the U.S. charged founder Gautam Adani in a federal indictment with securities fraud and conspiracy to commit securities and wire fraud. The businessman and one of the world’s richest people is accused of concealing that his company’s huge solar energy project on the subcontinent was being facilitated by an alleged bribery scheme. Stock indexes elsewhere in Asia and Europe were mixed. In the bond market, the yield on the 10-year Treasury inched up to 4.43% from 4.41% late Wednesday following some mixed reports on the U.S. economy. One said fewer U.S. workers applied for unemployment benefits last week in the latest signal that the job market remains solid. Another report, though, said manufacturing in the mid-Atlantic region unexpectedly shrank. Sales of previously occupied homes, meanwhile, strengthened last month by more than expected. AP Business Writers Matt Ott and Yuri Kageyama contributed.Tiger Woods, Rory McIlroy 'star' in latest TaylorMade Christmas cards

Throughout the year, in our Women, Money, and Mindset columns , we have tackled some of life’s most pressing financial challenges. Every month, we have delved into a financial issue that touches the lives of our readers, offering, each week, a distinct insight from the differing viewpoints of a Certified Financial Planner, an attorney, a CPA, and an executive business coach. From navigating the financial markets and business strategies to estate planning and tools to cut taxes, our goal has always been to provide clear, practical, actionable advice to take to your trusted professionals so you take the next steps to grow your wealth and increase your financial security. In this final installment of the year, the issue is giving, and the topic this week is Charitable Gift Annuities. It is a strategy that can address multiple financial and tax planning issues while supporting the causes that matter most to you. Unlike giving away cash or assets and not receiving anything in return, with a CGA, if you donate to a 501(c)(3) qualified charity, in return, you receive two powerful benefits. First, you can qualify for an immediate tax deduction for part of the contribution. Second, you receive a dependable, fixed income from the charity for the rest of your life. The minimum contribution is usually only $5,000, so it is an accessible planning tool for most people. Before diving into more specifics, let’s see how a CGA can help with some specific financial and tax planning concerns you might have: —You want to give more to your house of worship or favorite charity but are concerned about not having enough income in the future. With a CGA, you can receive guaranteed income for life. —You need a last-minute tax deduction and have maxed out on your IRA or 401k plan contribution for the year. A CGA can act as an alternate retirement plan if you itemize deductions on your return. —You are interested in giving away more to charity but do not want the complications of setting up a charitable trust or naming a trustee. A CGA can be set up in days directly with the charity at no cost to you. —You intend to leave some or all of your estate to charity and would like to have all of your estate planning finalized now. CGAs are especially helpful if you would like to leave your estate to several charities because you can set up annuities with each charity. —You have adequate income now or are not yet retired, but you are concerned about costs later in life, like long-term care. You can receive a larger monthly payment later if you choose a deferred annuity and start the payments at a later date. —If you are concerned about paying capital gains taxes on assets you want to sell, you can avoid or defer taxes if you contribute the asset to the CGA. —If you would prefer your church or favorite charity to have access to some of your contribution now, a CGA is preferable to a charitable remainder trust or bequest that funds after you have died. —If you want to secure the financial future of your spouse, child, or another loved one, CGAs can be set up for the lives of two individuals. This could be especially helpful if you have a child in their 50s or older, and you are concerned about them not having enough guaranteed retirement income. —If you keep most of your funds in the bank but would like to earn a higher return, the charity invests your CGA funds (and generally considered safe) with usually a fixed rate of return that is higher than you would receive on a CD. —You would like to avoid paying taxes on a required minimum distribution, so you are planning on doing a Qualified Charitable Rollover (QCR). New rules will allow you to fund your CGA with a one-time $53,000 QCR. The QCR amount to your CGA will not be included as income on your return, but you can still receive the monthly income benefit from the CGA, and you can defer income further if you choose a deferred CGA. As you can see, a charitable gift annuity checks many financial and tax planning boxes, and it is easy and cost-effective to set up. Now to the specifics. First, you set up the CGA and donate the asset to the charity. The gift is set aside and invested by the charity. You (and also your spouse or other person if you choose a two-person annuity) will receive fixed monthly or quarterly payments for the rest of your lives. The charity can utilize the remaining funds after your death. How much is the tax deduction? The income tax deduction is equal to the amount of the contribution minus the present value of the payments that will be made to the donors during their lives. The charity will handle these calculations for you. How much income will you receive? Current suggested annuity rates range from 4.6-10.1% for those 50 and older, dependent primarily on your age. (In other words, you would receive $4,600 to $10,100 a year on a $100,000 contribution.) For recommended rates and how they are calculated, go to acga-web.org/current-gift-annuity-rates . The amount you would receive is generally fixed and will never fluctuate or adjust for inflation. But it’s also secured by the charity’s entire assets and will continue regardless of how the investments of the annuity perform. Here is an example. Dennis, 75, and Mary, 73, fund a $50,000 charitable gift annuity with appreciated stock that they originally bought for $20,000. They are eligible for an income tax charitable deduction of $17,584. They will then receive a payment rate of 6%, or $3,000 each year for the remainder of their lives. If you contact your church or charity, they will provide you with information regarding the minimum age, contribution requirements, and rates for their annuities. As you can see, a charitable gift annuity is more than just a financial tool-it’s a way to make a lasting difference while providing for yourself and your loved ones. As you plan for the year ahead, I hope this inspires you to take the next step. Wishing you and your family a Happy New Year filled with peace and purpose! Michelle C. Herting is a CPA, accredited in business valuations, and an accredited estate planner specializing in succession planning and estate, gift, and trust taxes. She is also the past president of the Charitable Gift Planners of Inland Southern California.

Oak Asset Management LLC lowered its holdings in Apple Inc. ( NASDAQ:AAPL – Free Report ) by 3.5% during the third quarter, according to its most recent disclosure with the Securities & Exchange Commission. The firm owned 149,863 shares of the iPhone maker’s stock after selling 5,450 shares during the quarter. Apple accounts for 12.4% of Oak Asset Management LLC’s holdings, making the stock its largest holding. Oak Asset Management LLC’s holdings in Apple were worth $34,918,000 as of its most recent SEC filing. A number of other institutional investors and hedge funds also recently added to or reduced their stakes in the business. Dimensional Fund Advisors LP raised its position in Apple by 5.5% in the second quarter. Dimensional Fund Advisors LP now owns 52,981,808 shares of the iPhone maker’s stock valued at $11,160,183,000 after purchasing an additional 2,785,807 shares during the period. Ameriprise Financial Inc. raised its holdings in shares of Apple by 6.7% in the 2nd quarter. Ameriprise Financial Inc. now owns 51,765,589 shares of the iPhone maker’s stock valued at $10,909,457,000 after buying an additional 3,245,281 shares during the period. Capital International Investors raised its holdings in shares of Apple by 7.1% in the 1st quarter. Capital International Investors now owns 37,146,325 shares of the iPhone maker’s stock valued at $6,369,852,000 after buying an additional 2,474,887 shares during the period. American Century Companies Inc. raised its holdings in shares of Apple by 3.2% in the 2nd quarter. American Century Companies Inc. now owns 34,619,614 shares of the iPhone maker’s stock valued at $7,291,583,000 after buying an additional 1,065,759 shares during the period. Finally, Jennison Associates LLC raised its holdings in shares of Apple by 1.7% in the 1st quarter. Jennison Associates LLC now owns 29,515,371 shares of the iPhone maker’s stock valued at $5,061,296,000 after buying an additional 485,873 shares during the period. Hedge funds and other institutional investors own 60.41% of the company’s stock. Insider Transactions at Apple In other news, CEO Timothy D. Cook sold 223,986 shares of the stock in a transaction that occurred on Wednesday, October 2nd. The stock was sold at an average price of $224.46, for a total transaction of $50,275,897.56. Following the completion of the transaction, the chief executive officer now directly owns 3,280,180 shares of the company’s stock, valued at approximately $736,269,202.80. This represents a 6.39 % decrease in their position. The sale was disclosed in a filing with the SEC, which is accessible through this hyperlink . Also, CFO Luca Maestri sold 59,305 shares of the stock in a transaction that occurred on Friday, October 4th. The stock was sold at an average price of $226.52, for a total value of $13,433,768.60. Following the transaction, the chief financial officer now directly owns 107,788 shares of the company’s stock, valued at approximately $24,416,137.76. This trade represents a 35.49 % decrease in their ownership of the stock. The disclosure for this sale can be found here . In the last three months, insiders sold 408,170 shares of company stock valued at $92,007,745. Corporate insiders own 0.06% of the company’s stock. Analysts Set New Price Targets Read Our Latest Report on Apple Apple Stock Up 0.6 % AAPL opened at $229.87 on Friday. The business has a 50 day moving average price of $227.73 and a two-hundred day moving average price of $217.81. The company has a quick ratio of 0.83, a current ratio of 0.87 and a debt-to-equity ratio of 1.51. The company has a market cap of $3.47 trillion, a PE ratio of 37.81, a P/E/G ratio of 2.24 and a beta of 1.24. Apple Inc. has a 52 week low of $164.07 and a 52 week high of $237.49. Apple ( NASDAQ:AAPL – Get Free Report ) last posted its quarterly earnings data on Thursday, October 31st. The iPhone maker reported $1.64 EPS for the quarter, beating the consensus estimate of $1.60 by $0.04. The firm had revenue of $94.93 billion during the quarter, compared to the consensus estimate of $94.52 billion. Apple had a return on equity of 152.94% and a net margin of 23.97%. The firm’s revenue was up 6.1% compared to the same quarter last year. During the same period in the prior year, the business earned $1.46 EPS. As a group, research analysts anticipate that Apple Inc. will post 7.43 EPS for the current year. Apple Dividend Announcement The firm also recently announced a quarterly dividend, which was paid on Thursday, November 14th. Stockholders of record on Monday, November 11th were paid a dividend of $0.25 per share. This represents a $1.00 dividend on an annualized basis and a dividend yield of 0.44%. The ex-dividend date was Friday, November 8th. Apple’s dividend payout ratio (DPR) is 16.45%. Apple Company Profile ( Free Report ) Apple Inc designs, manufactures, and markets smartphones, personal computers, tablets, wearables, and accessories worldwide. The company offers iPhone, a line of smartphones; Mac, a line of personal computers; iPad, a line of multi-purpose tablets; and wearables, home, and accessories comprising AirPods, Apple TV, Apple Watch, Beats products, and HomePod. Featured Articles Want to see what other hedge funds are holding AAPL? Visit HoldingsChannel.com to get the latest 13F filings and insider trades for Apple Inc. ( NASDAQ:AAPL – Free Report ). Receive News & Ratings for Apple Daily - Enter your email address below to receive a concise daily summary of the latest news and analysts' ratings for Apple and related companies with MarketBeat.com's FREE daily email newsletter .The holiday shopping season has started fast, especially online, and those automated chatbots are working overtime. Artificial intelligence is increasingly finding its way into decisions that once were purely human, like whether or not to buy a sweater. This year, more than ever, smart computer programs are stepping between customers and their shopping. These programs make recommendations based on purchase history, browsing behavior and demographics. They also sharpen the results from online product searches, adjust prices based on competitive factors, and improve product placement or promotions. AI-powered customer service can answer questions and take orders. AI can even enable apparel shoppers to virtually “try on” clothes to see if they’ll fit. This integration of AI with routine tasks of our everyday lives isn’t new, but its ubiquity is growing. Merchants say their embrace of AI creates more efficient and personal shopping experiences. If Santa can tell when you’ve been bad or good, as the Christmas carol goes, imagine what a computer analyzing every keystroke can surmise about you and your holiday shopping list. Some AI applications rival science fiction. A recent survey of 2,000 adults under age 40 showed that 13% of young men and 9% of young women are open to friendships with AI-generated companions, and 1 in 4 young people say they believe AI partners could eventually replace real-life romance. The Institute for Family Studies, a conservative think tank that conducted the poll, concludes, “Robots aren’t just coming for your jobs but for your relationships, too.” In the U.S., this incursion is largely unregulated, which could be risky based on how AI is being used. The European Union has developed a sensible AI regulatory framework that rates the risk from “minimal” to “unacceptable.” Most AI related to holiday shopping falls into the catch-all category of “limited” risk, meaning the systems could be used to deceive people in relatively small ways. For example, the EU requires that chatbot programs conversing in text or voice make it clear that human users are interacting with AI, not other humans. The EU framework is still being sorted out, but at least the Europeans have one. In the U.S., Congress so far has failed to pass legislation, and the only national standards to date stemmed from an executive order that outgoing President Joe Biden imposed in 2023. With ex-President Donald Trump returning to the White House, Biden’s order is probably headed for the trash, and it’s unclear what AI guardrails a Trump administration might want, if any. ... During the run-up to Election Day, both Republicans and Democrats used AI to target messages and generate memes. Fortunately, the worst fears of a lifelike fake message or video disrupting the election never materialized. Advocates in the AI industry have pushed for rules of the road to help the technology gain acceptance and head off problems. The Europeans have provided a reasonable starting point. Now it’s up to the ruling GOP to recognize that imposing regulations on the AI free-for-all stands to promote innovation and ensure that these powerful tools are used in a manner that serves the public. Get local news delivered to your inbox!

Google forges ahead with its next generation of AI technology while fending off a breakup threat (copy)Calgary Stampeders sign Paredes to extension, restructure Adams's contract

Throughout the year, in our Women, Money, and Mindset columns , we have tackled some of life’s most pressing financial challenges. Every month, we have delved into a financial issue that touches the lives of our readers, offering, each week, a distinct insight from the differing viewpoints of a Certified Financial Planner, an attorney, a CPA, and an executive business coach. From navigating the financial markets and business strategies to estate planning and tools to cut taxes, our goal has always been to provide clear, practical, actionable advice to take to your trusted professionals so you take the next steps to grow your wealth and increase your financial security. In this final installment of the year, the issue is giving, and the topic this week is Charitable Gift Annuities. It is a strategy that can address multiple financial and tax planning issues while supporting the causes that matter most to you. Unlike giving away cash or assets and not receiving anything in return, with a CGA, if you donate to a 501(c)(3) qualified charity, in return, you receive two powerful benefits. First, you can qualify for an immediate tax deduction for part of the contribution. Second, you receive a dependable, fixed income from the charity for the rest of your life. The minimum contribution is usually only $5,000, so it is an accessible planning tool for most people. Before diving into more specifics, let’s see how a CGA can help with some specific financial and tax planning concerns you might have: —You want to give more to your house of worship or favorite charity but are concerned about not having enough income in the future. With a CGA, you can receive guaranteed income for life. —You need a last-minute tax deduction and have maxed out on your IRA or 401k plan contribution for the year. A CGA can act as an alternate retirement plan if you itemize deductions on your return. —You are interested in giving away more to charity but do not want the complications of setting up a charitable trust or naming a trustee. A CGA can be set up in days directly with the charity at no cost to you. —You intend to leave some or all of your estate to charity and would like to have all of your estate planning finalized now. CGAs are especially helpful if you would like to leave your estate to several charities because you can set up annuities with each charity. —You have adequate income now or are not yet retired, but you are concerned about costs later in life, like long-term care. You can receive a larger monthly payment later if you choose a deferred annuity and start the payments at a later date. —If you are concerned about paying capital gains taxes on assets you want to sell, you can avoid or defer taxes if you contribute the asset to the CGA. —If you would prefer your church or favorite charity to have access to some of your contribution now, a CGA is preferable to a charitable remainder trust or bequest that funds after you have died. —If you want to secure the financial future of your spouse, child, or another loved one, CGAs can be set up for the lives of two individuals. This could be especially helpful if you have a child in their 50s or older, and you are concerned about them not having enough guaranteed retirement income. —If you keep most of your funds in the bank but would like to earn a higher return, the charity invests your CGA funds (and generally considered safe) with usually a fixed rate of return that is higher than you would receive on a CD. —You would like to avoid paying taxes on a required minimum distribution, so you are planning on doing a Qualified Charitable Rollover (QCR). New rules will allow you to fund your CGA with a one-time $53,000 QCR. The QCR amount to your CGA will not be included as income on your return, but you can still receive the monthly income benefit from the CGA, and you can defer income further if you choose a deferred CGA. As you can see, a charitable gift annuity checks many financial and tax planning boxes, and it is easy and cost-effective to set up. Now to the specifics. First, you set up the CGA and donate the asset to the charity. The gift is set aside and invested by the charity. You (and also your spouse or other person if you choose a two-person annuity) will receive fixed monthly or quarterly payments for the rest of your lives. The charity can utilize the remaining funds after your death. How much is the tax deduction? The income tax deduction is equal to the amount of the contribution minus the present value of the payments that will be made to the donors during their lives. The charity will handle these calculations for you. How much income will you receive? Current suggested annuity rates range from 4.6-10.1% for those 50 and older, dependent primarily on your age. (In other words, you would receive $4,600 to $10,100 a year on a $100,000 contribution.) For recommended rates and how they are calculated, go to acga-web.org/current-gift-annuity-rates . The amount you would receive is generally fixed and will never fluctuate or adjust for inflation. But it’s also secured by the charity’s entire assets and will continue regardless of how the investments of the annuity perform. Here is an example. Dennis, 75, and Mary, 73, fund a $50,000 charitable gift annuity with appreciated stock that they originally bought for $20,000. They are eligible for an income tax charitable deduction of $17,584. They will then receive a payment rate of 6%, or $3,000 each year for the remainder of their lives. If you contact your church or charity, they will provide you with information regarding the minimum age, contribution requirements, and rates for their annuities. As you can see, a charitable gift annuity is more than just a financial tool-it’s a way to make a lasting difference while providing for yourself and your loved ones. As you plan for the year ahead, I hope this inspires you to take the next step. Wishing you and your family a Happy New Year filled with peace and purpose! Michelle C. Herting is a CPA, accredited in business valuations, and an accredited estate planner specializing in succession planning and estate, gift, and trust taxes. She is also the past president of the Charitable Gift Planners of Inland Southern California.

Calgary Stampeders sign Paredes to extension, restructure Adams's contract