"A little-noted provision of the tax act just passed by Congress would create an entirely new feature in the charitable-giving landscape. Yes, it is part of the bill that President Clinton has vowed to kill. But given how hard the major charities worked to have it included, this provision--or one of the several versions floating around Congress--will surely resurface at some point if the bill dies. So it's worth a look. The bill would allow IRA owners who are over age 70-1/2 to give all or a portion of their accounts to charity while alive."  MORE >>