Avatar

Charitable Traps and Opportunities in Tax and Estate Planning



Watch Now!
Recording and Slides are Available Here


Jeff Scroggin Charitable Traps and Opportunities in Tax and Estate Planning

In recent years, the IRS appears to have focused substantial attention on charitable planning issues, often to the dismay of donors and heirs. Join Jeff Scroggin in his LISI webinar titled “Charitable Traps and Opportunities in Tax and Estate Planning” on December 7th @ 3pm ET where he will discuss the following topics:

  • The section 642(c) requirements of charitable income tax deductions.
    • The implications of the “negligible rule” for the denial of trust and estate charitable income tax deductions (DiMarco and Belmont)
    • Gross Income Tracking
    • Using Partnerships to get around the limits on a trust’s failure to specifically permit charitable deductions (Rev Rule 2004-5)
  • Charitable Deductions and Tax Basis Issues
    • Reran Holdings on the failure to provide the donor’s tax basis resulting in the denial of a deduction
    • Charitable deductions and S corporations
    • Trust Charitable deductions using the Fair Market Value of the property (the Green decision)
  • Creative Planning Opportunities
    • Using marketing expenses in lieu of charitable deductions
    • Estate Exemptions, Estate Tax Repeal and Charitable Planning
      • Planning for the Advancement of Charitable Bequests
      • Bequests to Heirs followed by Charitable Deductions
    • Leona Helmsley and Contingent CRTs using 664(f)
  • Traps for the Unwary in Charitable Contributions
    • Direct Charitable Contributions of IRAs (408(d))
    • The disquieting reach of Private Inurement
    • The failure of Substantiation
  • The impact of tax reform (if it occurs) on charitable planning

Note:There will be no CE for Jeff's webinar,

 



There will be no CE for this webinar


For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.

Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.

If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $129.

Registrant Email:

After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to lisiwebinars@gmail.com

If you have any questions, please contact webinaradmin@leimbergservices.com

NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.

If you are a LISI member, please login below to receive the member price of $99 for this webinar.

Forgot Password?

To become a LISI member Click Here

John Scroggin has been in practice for over 35 years. He has focused on providing solutions-based, practical estate planning, tax law, transactional, and business representation. Mr. Scroggin received his education from the University of Florida, earning his accounting degree in 1974, a Juris Doctorate in 1977, and an LL.M in tax law in 1979. Mr. Scroggin is a member of the Board of Trustees of the University of Florida Law School. Mr. Scroggin is a member of both the Florida and Georgia bars and has affiliations with numerous councils and societies in the Atlanta area. Mr. Scroggin has been named a Georgia "Super Lawyer" for each year since 2009 and Five Star Wealth Advisor by Atlanta Magazine. He is Founding Editor of the NAEPC Journal of Estate and Tax Planning and is a prior Co-Editor of CCH's Practical Estate Planning. Mr. Scroggin is author of over 230 published articles and is a nationally recognized speaker. Follow this link below to learn more about Mr. Scroggin and his qualifications.



Avatar

Bob Keebler

October 21, 2020 1:00 PM ET - 2:30PM ET ET

Sales to Grantor Trusts – In a Low Interest Rate Economy - 2020 Update - A Special Re-Broadcast

More Info
Avatar Avatar Avatar

Jonathan Blattmachr Martin Shenkman Teresa Bush

October 21, 2020 3:00PM ET - 4:30PM ET ET

Post Election Planning: The Coming Storm for Estate Planners and Their Clients - What Practitioners Should Do Now - A Special Re-Broadcast

More Info
Avatar Avatar

Paul Hood Ed Morrow

October 22, 2020 3:00PM ET - 4:30PM ET ET

Directed Trusts: The Veg-O-Matic™ of Estate Planning

More Info
Avatar Avatar

Bob Keebler Jonathan Blattmachr

October 22, 2020 1:00PM ET - 2:30PM ET ET

Income Taxation of IDGT Sales and Promissory Notes During Life and After Death - A Special Re-Broadcast

More Info
Avatar Avatar

Alan Gassman and Christopher Denicolo

October 23, 2020 1:00PM ET - 2:30PM ET

Tax Planning for Insolvency and the Discharge of Indebtedness: What Business & Tax Planning Professionals Can Do to Reduce Taxes and Avoid Unpleasant Surprises

More Info
Avatar

Mark Merric

October 23, 2020 3:00PM ET - 4:30PM ET

Part 3: Mark Merric’s Three-Part International Estate Planning Series

More Info
Avatar Avatar

Alan Gassman and Brandon Ketron

October 28, 2020 3:00PM ET - 4:30PM ET

DYNAMIC AND CREATIVE STRATEGIES FOR 2020 YEAR END PLANNING

More Info
Avatar Avatar

Bob Keebler Jonathan Blattmachr

October 29, 2020 3:00PM ET - 4:30PM ET

Income Taxation of IDGT Sales and Promissory Notes During Life and After Death

More Info
Avatar Avatar

Ed Slott, CPA/AEP and Bob Keebler CPA/PFS, MST, AEP

October 30, 2020 1:00PM ET - 2:30PM ET ET

Year-End Income Tax and Estate Tax Planning for the Mass Affluent

More Info
Avatar

Bob Keebler

October 30, 2020 3PM 4:30 pm ET ET

NEW PPP LOANS: Phase 4 Coronavirus Package – A First Look

More Info
Avatar Avatar

Eric Naison-Phillips Scott Bowman

November 5, 2020 3:00PM ET - 4:30PM ET ET

Investor Control & the Private Placement Life Insurance Market: Truths, Half-Truths and Falsehoods

More Info
Avatar Avatar

Paul Hood Ed Morrow

November 12, 2020 1:00PM ET - 2:30PM ET ET

The Intersection of Portability and Blended Families: No Man’s Land?

More Info
Avatar

Michael Geeraerts

November 13, 2020 3:00PM ET - 4:30PM ET ET

The Special Purpose Insurance LLC - What the Sophisticated Advisor Needs To Know!

More Info
Avatar

Rick Jaye

November 19, 2020 3:00PM ET - 4:30PM ET ET

ESOPs: What the Sophisticated Advisor Needs To Know

More Info
Avatar

Mark Merric

November 20, 2020 3:00PM ET - 4:30PM ET ET

Part 1: Mark Merric’s Asset Protection Trilogy

More Info
Avatar

Mark Merric

December 18, 2020 3:00PM ET - 4:30PM ET ET

Part 2: Mark Merric’s Asset Protection Trilogy

More Info
Avatar

Mark Merric

January 22, 2021 3:00PM ET - 4:30PM ET ET

Part 3: Mark Merric's Asset Protection Trilogy

More Info