Christopher P. Woehrle discusses the 2022 Secure Act 2.0’s extension of qualified charitable distribution status to split-interest gifts.
Restrictions will make it more difficult to use these planning techniques.
It all comes down to a desire to retain control.
Legacy IRAs and charitable remainder trusts are powerful tools to help defer or avoid certain taxes.
Tax benefits are typically secondary factors with large gifts.
Isolating "personal" goodwill can be highly advantageous for sellers.
Sandra Swirski and Tony Macklin discuss the role for wealth and philanthropic advisors in guiding the use of that wealth.
Foundation Source client survey reveals that donors took a long-term mindset.
What would an advisor do differently?
Costly appraisals could siphon away dollars that would have flowed to charities instead.