CCH Answers

Please review these possibilities:

1. What year is the gift made compared to the year of death for the clients?  If you entered the year of the gift after the clients have died, no gift will be made.
2. Make sure that you are looking at the correct plan.  You may have used an Override to show gifts in Plan X but you are currently looking at Plan Y.
3. Have you entered beneficiaries?  If you did not enter beneficiaries, your life insurance gifts will not be made.  CCH ViewPlan/CCH ViewPlan Advanced will still make other gifts, but the Beneficiary Allocation report will show "Unallocated" as the recipient of the gifts because you did not enter a beneficiary.
4. Check to make sure that the asset that the gift is attached to is still in existence when the gift is made.  For example, the gift is attached to a Cash asset but that asset is then used to create an Family Limited Partnership (FLP) in the same year.  The Cash asset is part of the FLP now and cannot fund the gift.  In this example, you would have to attach the gift to the FLP so that the gift can be made.