According to IRS statistics, small businesses represent nearly one third of the value of affluent decedents' estates. CRT planning for small business owners is a critical capability for any gift planning shop. This advanced session will describe several CRT options that benefit the small business owner by increasing lifetime cash flow, increasing cash flow and business control to the next generation, increasing employee benefits, and increasing charitable gifts.

  MORE »

There are more than three million Subchapter S corporations in the United States with nearly six million shareholders. These corporations and shareholders can be major sources of charitable gifts, but there are technical tax laws that can turn a mistake in the gift transaction into a severe financial cost to the corporation, its shareholders and even to a charity that receives a gift. What are these laws? How does a charity evaluate whether the economic and tax benefits from the gift will exceed its costs? When can a CGA be safely issued for a gift of S corporation stock? This session addresses these questions.  MORE »

While many gifts of securities into planned gift arrangements are relatively straightforward, it is not uncommon for gift planners to encounter significant difficulties when dealing with more complicated transactions. This session will provide gift planners (nonprofit and for-profit alike) with the required knowledge to effectively address complicated stock issues and successfully structure and complete planned gifts funded with stock. Specific areas of consideration will include taxation issues, valuation issues, qualified appraisal rules for closely held securities, redemption of closely held securities, dealing with buy-sell agreements, handling special situations, and managing the impact of the Patriot Act on stock gift transactions.  MORE »

Many gift planners are not aware of the significant benefits to the donor of gifts of hard-to-value assets, such as closely-held business interests and appreciated real estate (including farm property, undeveloped property, apartment buildings, etc.). In addition, gift planners are often not familiar with how to structure and accept such gifts. In an increasingly competitive environment for charitable dollars, it is critical that gift planners know how to take advantage of every asset their donors may be able to give, not just stock and cash.  MORE »

The authors provide assistance to charitable planners and other professional advisors in understanding the complex rules and legal requirements related to gifts of stock. Topics covered include incentive stock options, non-qualified stock options and restricted stock. Case studies illustrate how gifts of stock integrate with wealth transfer planning. Syllabus for Gift Planners code: 3.02  MORE »