Seminar B: Charitable Bequests of Retirement Assets: Strategies, Traps, and Solutions
The panelists will examine various techniques for including charity in the disposition of qualified retirement plan assets. Topics will include restrictions on lifetime charitable gifts from IRAs; challenges when there are both charitable and non-charitable beneficiaries of retirement accounts; when an estate or trust can claim a charitable income tax deduction if charitable bequests are paid with taxable IRD; problems and solutions for pecuniary charitable bequests; how a tax-exempt two-generation CRT can solve estate planning challenges in second marriages (and also if Congress requires inherited IRAs to be liquidated in just five years). Finally, the presenters will highlight how retirement plans may play a role in a charity's planned giving marketing. Speakers: Stephanie B. Casteel, Atlanta, GA Professor Christopher R. Hoyt, Kansas City, MO Robert K. Kirkland, Liberty, MO
ACTEC 2017 Annual Meeting March 8-12, 2017 Scottsdale, AZ