PPGC 2008

There are at least 15 different types of property that donors may use to make major gifts. This track covers essential planned giving strategies to close major property gifts. Explored are gift planning ideas for creative outright gifts, unitrusts, gift annuities, and how to give land, inventory, IRAs, businesses, stock and insurance.

Will the estate tax actually be repealed? Most donors now think it will not. As a result, donors with larger estates are looking for estate tax solutions. For parents who desire to pass substantial inheritance to family and are now giving to charity, the lead trust (LT) is exactly that "zero-tax" solution. Variations include the Family LT, the Income-Tax-Deduction LT, the EZ LT, the Four Layer LT, the Super LT and the Charitable Bailout LT. The average LT gift during Crescendo support calls this year is $5 million plus.

Instructor: Charles Schultz, J.D.

What are the charitable options for options? This presentation will review the rules governing donors' stock options to make charitable gifts of stock options and restricted stock. Reynolds draws on his experience as a charitable tax attorney, sharing with you examples of gifts of options and restricted stock.

Instructor: Reynolds Cafferata, J.D.

IRAs and other retirement accounts represent the largest dollar asset for many individuals. IRAs are also the source of some of the biggest gifts to charity. Learn about the trends in IRA gifts, including testamentary arrangements and the cost of making lifetime IRA gifts. By September the "tax extenders" bill should also reinstate the $100,000 IRA rollover.

Instructor: Chris Hoyt, J.D.

Unrelated business taxable income produced by real estate or other investments held in a charitable remainder trust will no longer result in loss of the trust's exempt status. However, there will be a 100% tax on UBTI in a charitable trust. David will show you how it is possible to structure gifts of real estate and other investments while minimizing UBTI.

Instructor: David Newman, J.D.