Structuring a Charitable Bequest of IRD Assets

Structuring a Charitable Bequest of IRD Assets

Maximize the impact of your client’s gift

Decedents’ estates contain an increasing amount of income in respect of a decedent (IRD) assets (principally in the form of individual retirement accounts and other retirement plan assets). These assets trigger taxable income to the beneficiaries when they receive a payment. If an individual with a sizeable amount of IRD assets intends to make a charitable bequest, estate planners recognize that those assets can be the most attractive property with which to fund the charitable bequest.

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