Webinar - Income Tax Deductions for Charitable Bequests of IRD
Date: Wednesday, September 14, 2016
Time: 11:30am - 1:30pm
Location: TCI Wealth Advisors, Inc., 4011 E. Sunrise Dr.
Speaker: Christopher R. Hoyt, JD, AEP® (Distinguished)
Space is limited to 30 people
11:30 - Noon
Lunch
Lunch will be provided at this webinar. Thank you to Bogutz & Gordon, PC for being this month’s lunch sponsor!
12:00 - 1:00
Webinar
1:00 1:30
Discussion
Post webinar discussion amongst attendees is encouraged. Anyone who is attending is welcome to volunteer to facilitate the discussion.
TCI Wealth Advisors, Inc.
4011 E. Sunrise Dr.
520.733.1477
1 hour of continuing education credit
The member fee to attend a webinar hosted by SAEPC is $20 per webinar. This discounted fee is an added benefit to being a SAEPC member.
If you purchased the Webinar Series Subscription with your membership renewal, all you need to do is RSVP via email to admin@SAEPC.org if you will be attending. You will be sent a return email confirmation.
If you did not purchase the Webinar Series Subscription, please RSVP here and pay the $20 fee to attend this webinar OR you also have the option to purchase the Webinar Series Subscription. You will be sent a return email confirmation.
If you did not purchase the Webinar Series Subscription, please RSVP here and pay the $20 fee to attend this webinar OR you also have the option to purchase the Webinar Series Subscription. You will be sent a return email confirmation.
Since income in respect of a decedent (IRD) can be taxed twice (once on an estates estate tax return and again on the estates income tax return), it is possible for a single charitable bequest of IRD to produce charitable tax deductions on both returns. However, many estates and trusts that received IRD and also made charitable bequests were not able to claim a charitable income tax deduction. This intermediate program explains the problem and describes the best ways to structure a charitable bequest of retirement plan and other IRD assets (savings bonds, employee stock options, etc.) to secure an offsetting charitable income tax deduction.
Christopher Hoyt is a Professor of Law at the University of Missouri (Kansas City) School of Law where he teaches courses in the area of federal income taxation and charitable organizations. He has served as the Chair of the American Bar Association's Committee on Charitable Organizations (Section of Trusts and Estates) and he serves on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow, has been designated by his peers as a "Best Lawyer", and was elected to the NAEPC Estate Planning Hall of Fame.
Christopher Hoyt is a Professor of Law at the University of Missouri (Kansas City) School of Law where he teaches courses in the area of federal income taxation and charitable organizations. He has served as the Chair of the American Bar Association's Committee on Charitable Organizations (Section of Trusts and Estates) and he serves on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow, has been designated by his peers as a "Best Lawyer", and was elected to the NAEPC Estate Planning Hall of Fame.
