In recent years, there have been a number of PLRs concerning what can be done with income interests in CRTs and PIFs, as well as annuity interests in CGAs. These have been prompted by the increasing interest of charities, donors, and their advisors in such transactions. Yet many gift planners (both planned giving officers and allied professionals) are unsure of what to do when these situations arise. This session fills a need for systematic and clear information on the possibilities, the tax implications, and the procedures.

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For-profit and nonprofit professionals who do not do gift planning full time may not be able to identify a planned giving opportunity. This session will give the gift planner the tools to identify a prospect's financial and personal situation and match the prospect with the best planned giving vehicle. The attendee will learn techniques to gather information to understand a prospect's financial, personal and philanthropic objectives. Planned gifts are often made from assets other than cash. We will learn how to find out more about a prospect's assets and choose the most appropriate planned gift. Numerous case studies will help the attendee apply the skills learned.

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The tax benefits of outright, life-income and lead trust gifts are widely heralded. But numerous traps for the unwary can result in loss of income, gift and estate tax charitable deductions, loss of the gift and estate tax marital deductions and imposition of capital gains taxes. The pitfalls are discussed—how to avoid them, or correct them after the fall. Learn about crucial deadlines, drafting techniques and how corrections can be made by the parties.

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This session will provide a guide to charitable gift planners and nonprofit professionals in recognizing gift structures which could harm charities, donors, and the sector itself. This harm could be done in terms of increased, usually over-reaching regulation to prevent attempts to pervert the tax benefits afforded to charitable gifts. This session will also describe the current compliance requirements with respect to charitable gifts, and past attempts to use charities as accommodation parties for tax-avoidance schemes.  MORE »

Federal tax law applicable to charitable gift planning is essential knowledge for all gift planners, and advanced gift planners need timely and accurate information on technical, judicial and regulatory actions affecting their work. This session will cover relevant new IRS rulings, Treasury actions and regulations, and court decisions. Congressional developments will also be considered.  MORE »

The tax benefits of outright, life-income and lead trust gifts are widely heralded. But numerous traps for the unwary can result in loss of income, gift and estate tax charitable deductions, loss of the gift and estate tax marital deductions and imposition of capital gains taxes. The pitfalls are discussed—how to avoid them, or correct them after the fall. Learn about crucial deadlines, drafting techniques and how corrections can be made by the parties.  MORE »

An understanding of a CLT is critical for any gift planner who wants to be in a position of becoming a donor's or potential donor's advisor. In order to do so, a gift planner must understand how a CLT works and be prepared to respond if other advisors to the donor should advise a CLT in the donor's financial, estate and charitable planning. This session will present the concept of this complex planned giving vehicle, different types and technical obstacles to setting one up. Examples will be worked through in an attempt to show participants how to determine the appropriateness of a CLT for any particular donor. Lastly, advanced uses will be addressed, with the specific facts and consequences presented.  MORE »

This course will cover the seven commandments of planned giving, and answer the following questions: Why it is critical to know the donor's motivations, goals and financial situation before making a gift recommendation? Which types of assets make poor planned gifts and in what situations certain gift vehicles are inappropriate to recommend? When is it appropriate for the donor or the charity to serve as trustee and when it is best to name a third party trustee? Syllabus for Gift Planners code: 3.0  MORE »

The tax benefits of outright, life-income and lead trust gifts are widely heralded. But numerous traps for the unwary can result in loss of income, gift and estate tax charitable deductions, loss of the gift and estate tax marital deductions and imposition of capital gains taxes. The pitfalls are discussed?how to avoid them, or correct them after the fall. Learn about crucial deadlines, drafting techniques and how corrections can be made by the parties. Syllabus for Gift Planners code: 3.0  MORE »

Ever worry about how to apply your gift planning knowledge to real life situations? Ponder 10 examples of unique gift opportunities which require careful analysis to determine the most appropriate gift vehicle for the donor. Test your skills at selecting the appropriate gift planning approach, and hear how your colleagues would approach the same situation. All case studies are based on actual gifts. Some outcomes may surprise you. Syllabus for Gift Planners code: 3.0  MORE »