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www.americanbar.org/rpte

RPTE eCLE

Trust & Estate Law Webinar

Connecting with Donors: Practical Pointers on Charitable Contributions at Year-End 2013

Tuesday, November 19, 2013
01:00-2:30 pm ET
(12:00 am CT, 11:00 am MT, 10:00 am PT)

Register

 

This down-to-earth program will help you "connect" with your clients by giving them sound advice on lifetime charitable contributions. Designed for those who are not specialists in the income tax aspects of philanthropy, the presentation offers a broad overview of considerations and vehicles for charitable giving - from discerning the donor's intent to evaluating a gift agreement, from simple gifts of long-term appreciated stock to complex vehicles such as charitable remainder trusts.

Practical pointers include timely advice on:

  • Impact of the new 3.8% surtax on choice of asset and charitable vehicle;
  • Fundamentals of the income tax charitable deduction;
  • Substantiation of the income tax charitable deduction, including appraisals;
  • Gifts of property, whether stock, real estate or art;
  • Matching assets with the appropriate charitable recipient; and
  • The role of community foundations.

Register now for this program using your ABA ID (00954888).

 

Upcoming Programs

Basis and the By Pass Trust
Tuesday, December 10, 2013
1:00 ? 2:30 pm ET

Decanting
Tuesday, February 4, 2014
1:00 ? 2:30 pm ET

View more upcoming programs

 

Also from RPTE

Featured Product Federal Gift, Estate, and Generation-Skipping Transfer Taxation of Life Insurance, Third Edition

Authors:

 

Lawrence Brody, Norman H. Lane, Mary Ann Mancini

This volume in the popular Insurance Counselor series will help you take full advantage of minimizing the transfer taxation of the estate plan as well as avoid the many pitfalls that can arise.

The first chapter deals with life insurance as a gift, informing you about the valuation of policies and their qualification for the gift tax annual exclusion.

Further issues discussed in the second chapter are the gift tax, including consideration of cases when a gift occurs with respect to a life insurance policy, the valuation of the gift, and the availability of the gift tax annual exclusion and the gift tax charitable or marital deduction.

The third chapter deals with the estate taxation of life insurance, with emphasis on the two IRC sections that have particular application to life insurance: sections 2035 and 2042.

The fourth chapter discusses the generation-skipping transfer tax and its application to life insurance and irrevocable life insurance trusts, while the final chapter specifically addresses important community property considerations.

Panelists

Grace Allison
UNM School of Law, Albuquerque, NM

Jessica Baggenstos
Duffy Kekel LLP, Portland, OR

 

Tuition / Fees

$95   Section of Real Property, Trust and Estate Law Members
$150   ABA Members 
$150   Synergy Summit Members
$175   General Public
$75   Additional Registrants Who Use the Same Phone Line
FREE   Law Students (Webcast Only)
Group Registration

Scholarships: To apply for a financial scholarship, please complete an application. You will be contacted regarding your scholarship prior to the program date.


Note: Panelists and topics are subject to change.

 

Quick Links

www.americanbar.org/rpte

ABA Webstore

RPTE CLE Calendar

RPTE Publications

 

Paralegal Program

Best Practices
Wednesday, November 13, 2013
1:00-2:30 pm ET

 
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