NAEPC Webinar: Income Tax Deductions for Charitable Bequests of IRD
Since income in respect of a decedent (“IRD”) can be taxed twice (once on an estate’s estate tax return and again on the estate’s 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.
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The Robert G. Alexander Webinar Series
The Robert G. Alexander Webinar Series was launched in September 2013 to provide estate planners with accessible, high quality, multi-disciplinary and supplemental education. Programs typically take place on the second Wednesday of each month at 3:00 pm ET.
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Continuing Education Credit
Continuing education credit is available at most webinars for Accredited Estate Planner® designees. In addition, a general certificate of completion will be available for those who feel the program satisfies their continuing education requirements and are able to self-file. It is the responsibility of the attendee to determine whether their state, discipline, or designation will allow one to self-file for a distance-learning program. Please contact webinars@naepc.org prior to attending your first program if you have any questions with regard to the availability of credit.
Sponsorship
Webinar sponsorship is now available! Direct inquiries to sponsorship@naepc.org.
Event Conduct Policy
By registering, all attendees agree to follow the NAEPC Event Conduct Policy at each webinar.
Webinars will be hosted within NAEPC's new online community, Tradewing, which will allow us to offer them on a complimentary basis! Participants must create an account and then register for the webinar they would like to attend.
