Advanced Legal Seminar: Charitable Giving Implications of the 2012-2013 Income and Estate Tax Environment and Gifts of Retirement Assets
Cost is $59 for members and $109 for nonmembers. Separate registration is required.
Taxpayers face a large tax increase in 2013 when the Bush Tax cuts expire. What steps should charitable gift planners take in 2012 to plan for the future tax world? What advice should donors be given when Congress delays the extension of the IRA charitable rollover? The seminar answers these and other questions as both the in-depth technical nuts and bolts of the current and future income and estate tax environment are discussed and how those environments impact charitable giving by individuals. Also discussed are strategies for handling charitable giving through gifts and bequests of retirement assets. Specific areas to be addressed include*:
· The future of estate taxes
· Charitable IRS rollover
· Planning for charitable gifts of appreciated stock in light of future tax rate changes
· Proposals to change the income tax deduction for charitable gifts
· Lifetime and testamentary charitable gifts from retirement accounts
· Funding trusts with retirement assets
· How to leave a retirement account to both family and charity
· Estate planning with retirement assets
A Q&A component will provide an opportunity for questions on the above topics and any other legal issues that keep you awake at night.
Continuing Legal Education (CLE)
The Advanced Legal Seminar has been approved by the Mandatory Continuing Legal Education Committee of the Louisiana Supreme Court for a maximum of 2.75 credit hours. For more information, please contact the Council’s Legal department at email@example.com or 703-879-0713.
Continuing Professional Education (CPE)
While advance preparation is not necessary and there are no prerequisites for registering, the seminar is intended for intermediate to advanced learners. CPAs who participate in this group-live event can earn 2 CPE credits. Learning objectives include: The nuts and bolts of the current and future income and estate tax environment; how those environments impact charitable giving by individuals, and; strategies for handling charitable giving through gifts and bequests of retirement assets. For questions or concerns, please contact the Council’s Legal department at firstname.lastname@example.org or 703-879-0713.
The Council on Foundations is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
*subject to minor changes pending evolving regulatory developments and timing constraints.