For years, charities in the United States have promoted the so-called “individual retirement account charitable rollover” as well as the idea of leaving IRA assets to charity at death. The arguments in favor of these ways of giving are well known in the charitable community and among tax advisors. The devil, as is usually the case, is in the details.
ARTICLE ACCESS REQUIRED
Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).
If you are interested in unlimited article access for one year, please select Annual Subscription below.