UPMIFA and Real Life: A Case Example | Planned Giving Design Center

UPMIFA and Real Life: A Case Example | Planned Giving Design Center: The Uniform Prudent Management of Institutional Funds Act (UPMIFA), now enacted in all but two states, has created a new landscape for the administration of charitable endowments. In this article North Carolina CPA Dennis Walsh discusses how planned giving professionals and those advising them should be familiar with UPMIFA provisions and consider its implications when designing new gift agreements.