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Self-Study

2022 An Estate Planner’s Roadmap for Charitable Giving


Total Credits: 4.0 Self Study

Practice Area:
Trusts, Estate Planning & Probate
Format:
Audio and Video


Description

Recording available after original program date, 6/24/2022

Basic Charitable Deduction Income Tax Rules
Lawrence P. Katzenstein, Thompson Coburn LLP, St. Louis
What contributions are deductible, percentage limitations, non-trust gifts of partial interests, and type of charity as affecting amount of charitable deduction.

Split-interest Charitable Trusts
Lawrence P. Katzenstein
, Thompson Coburn LLP, St. Louis
What are they?  What are the different kinds of charitable remainder and lead trusts? When should we use them?

Doing Well and Doing Good….Using IRAs for Effective Charitable Giving
Robert K. Kirkland
, Kirkland Woods & Martinsen LLP, Liberty
Involving your client’s IRAs and qualified retirement plans in achieving their charitable giving objectives has always been significant. In many ways, the recent SECURE Act has enhanced the ability to leverage further the extent of our clients’ charitable giving.
Various techniques in this regard will be discussed.

Business Interests
Steven B. Gorin
, Thompson Coburn LLP, St. Louis, Jacqueline A. Dimmitt, Thompson Coburn LLP, St. Louis
This session will discuss both simple and complex gifts of business interests and the issues that affect the donor and the charity, such as timing of gifts when a business is being sold, deduction limitations, and unrelated business income. It will also include suggested ways to achieve the most favorable tax results for both the donor and the charity.

Note: This material qualifies for self-study credit only. Pursuant to Regulation 15.04.5, a lawyer may receive up to six hours of self-study credit in a reporting year. Self-study programs do not qualify for GAL Certification, ethics, elimination of bias or Kansas credit. 

 

Materials

Speaker

Jacqueline Dimmitt's Profile

Jacqueline Dimmitt Related seminars and products

Thompson Coburn LLP


Jackie's practice is focused on representation of individuals and families in the areas of estate planning and charitable giving and representation of nonprofit organizations.

Jackie advises a wide variety of clients on estate planning and estate and gift tax planning and designs and drafts wills, revocable trusts, life insurance trusts, trusts for gift planning, specialized tax planning trusts such as qualified personal residence trusts, grantor retained annuity trusts, and charitable trusts, other charitable giving arrangements and prenuptial agreements. Jackie also advises fiduciaries and beneficiaries in the estate and trust administration process and routinely handles the administration of estates and trusts and the preparation of estate and gift tax returns as well as fiduciary income tax returns.

For nonprofit organizations, Jackie's practice focuses on a wide variety of issues related to restricted gifts, endowments, and tax law compliance including gift acceptance, endowments, planned giving arrangements, donor advised funds, and supporting organizations. Jackie is well-versed in the tax laws applicable to gifts to tax-exempt organizations.


Steven Gorin's Profile

Steven Gorin Related seminars and products

Thompson Coburn LLP


Steve is a practitioner in the areas of estate planning and the structuring of privately held businesses. Lawyers, accountants and business owners regularly look to Steve for fresh, highly knowledgeable insights into the best possible tax and estate planning approaches to their transactions.

Over the course of his 30-year career, Steve has amassed a deep knowledge of nearly every aspect of tax strategy for privately held businesses and freely shares that knowledge with others in the field. His quarterly newsletter, "Business Succession Solutions," is considered essential reading for hundreds of CPAs and attorneys, who describe it as "a fantastic contribution to the field." Steve also maintains a blog, Business Succession Solutions, intended to help business owners — and those who advise or support them — consider smart tax strategies.

Steve is a highly visible member of the ABA's Real Property, Trust & Estate Law Section and the American College of Trust & Estate Counsel, which regularly directs its members to Steve's quarterly newsletter. He has represented both groups in comments to the IRS, the U.S. Treasury, and tax lawmakers.

To obtain technical resources Steve authors and distributes at no charge, go to https://www.thompsoncoburn.com/insights/blogs/business-succession-solutions/about


Lawrence Katzenstein's Profile

Lawrence Katzenstein Related seminars and products

Thompson Coburn LLP


Larry Katzenstein counsels charities nationwide, is a director of the American Council on Gift Annuities and on the advisory board of the NYU National Center on Philanthropy and the Law. Larry is the co-author of the Tax Management Portfolio charitable remainder trusts and the creator of Tiger Tables actuarial software. 


Robert Kirkland's Profile

Robert Kirkland Related seminars and products

Kirkland Woods & Martinsen LLP


Bob Kirkland is the founding partner of Kirkland Woods & Martinsen LLP, with offices in Liberty, Missouri, Springfield, Missouri, Clayton, Missouri and Overland Park, Kansas. He works with a variety of individual clients in the areas of gifting techniques, asset protection, charitable planning and business succession planning. He also advises fiduciaries in estate and trust administration matters. 

Mr. Kirkland is a Fellow of the American College of Trust and Estate Counsel (“ACTEC”), is a past Missouri State Chair of ACTEC, and a past member of the ACTEC Board of Regents and ACTEC Executive Committee. He is listed in The Best Lawyers in America.of Regents and ACTEC Executive Committee. He is listed in The Best Lawyers in America.

 


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