September 22/23, 2008
The current Applicable Federal Rate (AFR) favors the use of Charitable Trusts as a strategy for individuals who would like to receive additional tax benefits by increasing their annual charitable giving. This course will outline the differences between Charitable Lead Trusts and Charitable Remainder Trusts, describe their features and benefits, and illustrate the appropriate trust for different tax situations.
May 20, 2009
Charitable Gifts of Non-liquid Assets: For Such a Time as This
This seminar will address the key issues, benefits and process steps pertinent to helping owners of non-liquid assets consider charitable gifts of such value. Legal issues, substantial tax benefits and administrative challenges of such gifts will be considered.
September 30, 2009
Estate and Business/Asset Succession Planning: Tax Efficient Strategies for Blessing your Family, Advancing Your Favorite Charities and Successfully Transitioning Assets to the Next Generation
This session will focus on the strategic importance of an estate owner’s charitable objectives for the tax-advantaged leveraging of benefits to their family and favorite causes, as well as for life-style purposes when dealing with a taxable estate and/or appreciated business/asset value.
May 19th, 2010
Succession Planning for the Charitably Inclined: New Opportunities with Formula Clauses, Grantor Trusts and a Giving Heart
Business and investment asset succession is often a difficult issue for the high net worth estate owner. Many different tax and non-tax considerations come to bear on this process causing many owners to put it off until it is too late. This seminar will examine new opportunities for more fully attaining the owner’s objectives as they weigh family, employee/partner and charitable objectives.
October 20th, 2010
Year End Gift Planning: Taxwise Structuring of Major Charitable Gifts by Generous Clients
This presentation will explore the application of tax rules to the key issues connected with the charitable deduction, charitable ownership and disposition of the gifted asset. Particular attention will be given to the process of arranging, giving and disposing of such gifts as well as significant tax issues connected with this process. Attendees will gain clarity regarding application of these principles in advancing the generosity objectives and lowering the tax liabilities of their clients.
May 18th, 2011
Advanced Charitable Remainder Trust Planning: Safely Navigating the Minefield
Charitable Remainder Trusts are a valuable strategy to help your clients accomplish their life income and charitable giving goals in a highly tax effective manner. However, there are several landmines that need to be carefully navigated to help your clients safely and effectively reach their goals. Join in a beyond-the-basics look at creative payout structures, charitable remainder issues, advanced funding options, self-dealing prohibitions and pre-arranged sale concerns. Attendees will be able to creatively, confidently and effectively advise their clients regarding sophisticated CRT planning opportunities and the tax complexities that can arise in beyond-the-basic CRT planning.
June 6, 2012
Leveraging Charitable Shareholder Strategies for Business Owners
This program will provide an in-depth analysis of the legal and tax implications for charitably-minded entrepreneurs /business owners who gift a portion of their company shares to charity. Hearing from an actual client and using his gift as a case study, attendees will learn how and why one local entrepreneur gifted shares in his pre-IPO, venture backed C-corporation to charity prior to a sale of stock. This class will help you understand the strategies required to accomplish this unusual but powerful kind of gift transaction. Attendees will also learn how having a charitable shareholder in the business can help their clients better leverage their charitable giving for greater benefit in their income tax planning, estate planning and business succession planning.
April 9, 2014
Innovative Charitable Strategies for Business Transition Planning
At National Christian Foundation, we have developed a number of strategies for holding assets in a charitable shareholder arrangement. In this arrangement, NCF is willing to hold these assets long term, rather than receiving them only in the context of a possible sale.
This approach has a number of benefits you may not have considered. For example, having a charitable shareholder can:
1. Generate tax deductions that can facilitate more giving or more investment
2. Produce tax efficient cash flow to fund your charitable objectives
3. Reduce or eliminate estate tax exposure
4. Help facilitate smart transition of assets to others
Attendees will learn about these innovative approaches which produce significant opportunities to optimize charitable goals, business goals, and long term transition planning even long before a sale is contemplated.
October 6, 2014
Innovative Charitable Strategies for Business Transition Planning II
A technical study of values-based business succession planning in the context of a long-term charitable shareholder agreement.
In this session we will use the Barnhart case study as an example to unpack and drill down into the issues of:
• business management vs ownership
• succession planning using a values-based control trust
• tax benefits for giving now rather than later
Attendees will learn more about these innovative approaches which produce significant opportunities to optimize charitable goals, business goals, and long term transition planning even long before a sale is contemplated.
April 22, 2015
Tax-Efficient Charitable Strategies Involving Commercial Real Estate
A technical deep dive into the options for and complexities of gifts of commercial real estate. These innovative approaches produce significant opportunities to optimize charitable goals, business goals, and long-term transition planning even long before a sale is contemplated. This session uses a case study approach to examine some of the technical matters pertaining to gifts of commercial real estate: Getting off the 1031 Exchange “merry-go-round” Tax free rental income; Tax free sales; Navigating dealer status; Debt positioning; Property management; and Sales to related parties. Presented by: Jeanne McMains, JD, VP Gift Planning at National Christian Foundation.
April 12, 2016
Tax-wise Charitable Estate Planning
Learn to turbocharge traditional wealth transfer plans with advanced charitable strategies. For many of our clients, the ultimate "win" of a planning technique is achieving significant wealth transfer while also converting tax dollars into fuel for their charitable legacy. This session discusses ways to leverage charitable tools to enhance traditional advanced strategies such as Irrevocable Life Insurance Trusts, Family Limited Partnerships, and Installment Sales to Intentionally Defective Grantor Trusts. Attendees will learn how to enhance your traditional approaches to family wealth transfer, leverage the family’s charitable goals, and help create a legacy of giving. Presented by: Jeanne McMains, JD, VP Gift Planning at National Christian Foundation.
April 11 & 13, 2017
Advanced Charitable Planning Tools: Supporting Organizations, Private Foundations, Donor Advised Funds
This session examines the tax and legal aspects of three popular charitable grant-making entities: Private Foundations, Donor Advised Funds, and Supporting Organizations. Attendees will learn how to identify clients’ relevant philanthropic goals and opportunities and to design the most effective charitable grant-making entity strategy to equip their clients to accomplish those goals. We will compare the similarities and differences between these charitable entities, along with their advantages and drawbacks, and then discuss ways to leverage them in combination with each other to create powerful charitable strategies that will advance a client’s unique philanthropic goals. Attendees will also learn about the benefits of combining public and private charitable giving vehicles to create the charitable giving solution best suited to their client’s needs. Presented by: Jeanne McMains, JD, VP Gift Planning at National Christian Foundation.
October 11 & 13, 2017 and November 16, 2017
Charitable Planning Strategies with Business Interests and Other Non-Liquid Assets
Non-liquid assets, including private closely-held businesses, are often overlooked as a source of charitable giving. This seminar examines the technical considerations, the tax and legal aspects, as well as the opportunities that arise when business interests and other non-liquid assets are used to fund charitable gifts. Attendees will learn how to identify clients’ relevant philanthropic goals, business goals, and opportunities and to recommend an effective charitable strategy to equip their clients to accomplish those goals.