Agenda:

8:30 am  

Registration and Continental Breakfast

9:00 am

Welcome

9:10 – 9:30 am                     

Overview of Charitable Trusts

An overview of the benefits and types of charitable trusts. Review of the income tax consequences of charitable remainder trusts and charitable lead trusts.  

Presented by L. William Schmidt, Jr., Esq.

9:30 – 10:30 am                   

An overview of the requirements for qualification of a charitable remainder trust. This will include a discussion of the gift and estate tax consequences, the acceptable terms of the trust, the step transaction doctrine as it applies to funding of the trust, and what constitutes an acceptable asset to use in implementing these trusts. Strategies for early termination of an unsuccessful CRT will be presented, as an illustration of case histories.  

Presented by Anne Austin Zeckser, Esq.

10:30 – 11:00 am  

An overview of the requirements for qualification of a charitable lead trust. The difference between a grantor annuity CLT and a non-grantor CLT and the advantages and uses of each form of trust. Income, gift and estate tax differences will be evaluated, and an illustration of case histories will be presented.  

Presented by Chelsea L. May, Esq.

11:0 – 11:10 am                   

Networking Break

11:10 – 12:00 pm                   

This will be a comprehensive discussion of many issues relating to the qualification and continued operation of charitable trusts to prevent premature disqualification. An evaluation of the advantages and disadvantages of using IRS approved model forms will also be presented.  

Presented by Helen E. Rogers, Esq.  

12:00 pm                            

Adjourn