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Year-End Charitable Planning After Tax Reform: Qualified IRA Distributions, Stacking Strategies, Income Shifting

Recording of a 110-minute CPE webinar with Q&A

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Conducted on Tuesday, December 11, 2018

Recorded event now available

or call 1-800-926-7926

This course will provide fiduciaries and their tax advisers with a thorough and practical guide to year-end charitable planning in the wake of the 2017 tax overhaul. The panel will detail which charitable vehicles provide maximum tax savings after tax reform law, focusing on qualified charitable distributions from IRAs, complex trust transfers, and the impact of rising interest rates on various charitable trust structures.


The 2017 tax reform law altered the landscape of charitable contributions, reducing tax incentives for some taxpayers making charitable donations while encouraging those contributions for others. Tax advisers performing year-end charitable planning must take note of the impact of the law on charitable contributions, particularly for taxpayers eligible for RMDs from their qualified accounts and those with existing charitable trusts.

Two elements of the tax law have a specific impact on taxpayers' charitable giving. The increased standard deduction will often lessen the tax benefit of charitable contributions for some taxpayers. In some cases, this will also apply to the jump in the federal transfer tax exemption amount. Charitably inclined taxpayers may need to consider strategies such as multi-year "stacking" to maximize tax advantages from charitable donations they intended to make in any case.

The law also extends the provision allowing taxpayers aged 70-1/2, who are subject to RMD rules, to treat a qualified charitable distribution as a non-taxable rollover. The QCD rules are specific as to which recipients are eligible for rollover treatment.

The new law also creates advantaged—and disadvantaged—trust structures for making contributions. Taxpayers should focus on shifting income to complex trusts to maximize the benefits of charitable giving. Further, rising interest rates benefit structures such as CRATs, GRITs and QPRTs, while lessening the benefits of others such as CLATs and GRATs.

Listen as our expert panel provides a thorough and practical guide to charitable tax planning after the 2017 tax overhaul.



  1. Key changes in 2017 tax reform law impacting tax benefits of charitable giving
    1. Increased standard deduction
    2. Repeal of Pease limitations
    3. Increased exemption amount for transfer taxes
  2. Qualified charitable distributions from IRAs
    1. Who can make them
    2. RMD calculations
    3. Ineligible recipients
  3. Shifting income to complex/non-grantor trusts
  4. "Stacking" of charitable contributions
  5. Trust structures and strategies
  6. Planning around possible repeal
  7. Risks and disallowed deductions


The panel will discuss these and other relevant topics:

  • Using stacking or bunching strategies to maximize tax benefits by concentrating planned gifts in a single tax year
  • Enhanced benefits of using qualified charitable distributions from IRAs to eliminate the tax bite of an RMD
  • Benefits of shifting income to a complex/non-grantor trust to maximize tax savings on charitable gifts
  • Impact of rising interest rates on charitable trust structures


LaMendola, Salvatore
Salvatore J. LaMendola

Giarmarco Mullins & Horton

Mr. LaMendola specializes in charitable planning and planning for retirement plan benefits. He is the editor of the...  |  Read More

McLucas, Charles
Charles J. McLucas, Jr., CPA, PFS

Charitable Trust Administrators

Mr. McLucas focuses on charitable trust administration work and estate planning for high net worth individuals. He and...  |  Read More

Rittenberg, Leon
Leon H. Rittenberg, III

Baldwin Haspel Burke & Mayer

Mr. Rittenberg's practice focuses on serving the needs of small and mid-sized businesses and their owners,...  |  Read More

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