Details for tax planners regarding the requirements for an estate to qualify for an income tax charitable deduction under IRS Code Section 642(c).
Donating assets to charities and philanthropic organizations can be challenging. ACTEC Fellows explore the tax implications of and options for charitable giving.
Details for tax planners regarding the requirements for an estate to qualify for an income tax charitable deduction under IRS Code Section 642(c).
A discussion of charitable gift agreements and the necessary preparation for negotiating and drafting an agreement to protect the client.
Understanding the pitfalls and tax traps when donating from an IRA to a charity under the SECURE Act. An explanation of how Charitable Remainder Trusts (CRTs) and charitable giving has changed.
The new SECURE Act provides tailored treatment for special needs and disabled beneficiaries. Learn how the SECURE Act impacts these special beneficiary categories.
Balancing independence of retirees, the SECURE Act and other 2020 estate planning hot topics are discussed in this special 100th ACTEC Trust and Estate Talk podcast.
How do charitable pledges work for both the donor and charity? Learn the basics in this podcast from trust and estate experts.
An introduction to Individual Donor Advised Funds, the rules and advantages when compared to a private foundation.