Charitable Giving Vehicles in Estate Planning: Private Foundations, CRTs, CLTs, DAFs, and Other Planning Tools
Key Issues for Estate Planners and Advisers, Key Trust Provisions, Operational Requirements, Tax Treatment for Certain Vehicles
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE webinar will provide estate planning counsel and advisers with a thorough and practical guide to selecting charitable giving vehicles. The panel will cover the eight most common strategies, spending adequate time to discuss the nuances of the most popular structures and the utilities of more esoteric structures. The panel will also discuss federal income tax treatment of certain vehicles, detail operational requirements, review key trust provisions, and discuss both inter vivos and post-mortem strategies for using certain charitable giving vehicles.
- Overview of charitable giving
- Direct giving
- Donor Advised Funds
- Private foundations and private operating foundations
- Sponsoring organizations
- Charitable Remainder Trusts
- Charitable Lead Trusts
- Charitable Gift Annuity
- Charitable LLCs
- Guides on how to identify the best structure for each client
The panel will discuss these and other key issues:
- What vehicles are available for charitable giving and what is their impact on estate planning?
- Which asset transfers provide the most income and transfer tax benefits when gifted to a private foundation?
- What are the legal framework and applicable rules for CRTs and CLTs?
- How can you properly structure a CRT or CLT for an income tax deduction and timing of trust income?
- What are the legal framework and applicable rules for DAFs and pitfalls to avoid?
- What are the reporting requirements, operational risks, and opportunities for certain charitable giving vehicles?
Managing Director and Wealth Advisor
J.P. Morgan Private Bank
Ms. Edwards practiced as a tax and estate planning attorney for over 14 years, and partners closely with highly... | Read More
Ms. Edwards practiced as a tax and estate planning attorney for over 14 years, and partners closely with highly successful individuals, entrepreneurs and multi-generational families to provide guidance and context in an array of available wealth planning opportunities. She views each client’s balance sheet through a proactive lens to help identify the best approaches designed for their unique goals and situation.Close
Wealth Strategist/Chief Fiduciary Officer
Mr. Hegji assists families and their advisors in developing, implementing, and properly administering unique estate... | Read More
Mr. Hegji assists families and their advisors in developing, implementing, and properly administering unique estate planning strategies. He is an attorney licensed to practice in California and Nevada, with over a decade of trust administration, trust planning, and tax planning experience.Close