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Dynamic & Creative Charitable Planning: CLAT Planning

DYNAMIC & CREATIVE CHARITABLE PLANNING: CLAT PLANNING

CPE Processing Fee$20.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits 1.0 hour
Subject Area 1.0 - Taxes
CE Credits 0.0 hours
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateJanuary 12, 2021
Date OfferedAugust 17, 2022
Expiration DateAugust 17, 2023
Course Description

Charitable Lead Annuity Trusts (“CLATs”) constitute the most potent and best-fit estate and gift planning arrangement for many affluent taxpayers. The 100% of AGI charitable deduction that is available in 2020, the ability to withdraw money from an IRA and donate all of the amounts received to charity under the 100% of AGI rule, and possible reduction of the estate tax exemption in 2026 or sooner makes the determination of if and when to use a CLAT as opposed to other options or in conjunction therewith, an important decision.

Learning Objective:

  • Determine how a lifetime CLAT can save both income and estate tax while benefitting a family-controlled or other charity in a flexible manner

Self-Study Course Instructions:

FOR DOCUMENT-BASED COURSES

Download the course document(s) (below) and follow prompts contained in the document.



FOR RECORDED COURSES WITH VIDEO

Download any course document(s) (below) which may include handouts, glossary, transcripts, etc. Follow any prompts contained in the documents to help you complete the course. Most documents are searchable.

Play the recording, noting the sectional guides indicating where topics on the agenda are covered and the prompts to pause video playback to respond to a review question (located below the video playback area). The timestamps for review questions are also noted below.

Upon completing the video and successfully answering all review questions, you will then take the final exam.

Dynamiccreativecharitableplanning clatplanning
Handout Materials
Presentation Slides
Additional Materials
Glossary
Review Questions
Review Questions
QUESTION 1: 00:06:33 minutes
QUESTION 2: 00:27:02 minutes
QUESTION 3: 00:46:56 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Gassman crotty den

Alan S. Gassman, J.D., LL.M., is a board-certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida and practices in trust and estate planning, tax, wealth preservation, and the representation of physicians and medical practices.

Mr. Gassman speaks at many tax conferences, national programs, and webinar platforms, including Bloomberg BNA Tax and Accounting and the Notre Dame Tax and Estate Planning Institute.

 

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Gassman crotty den

Brandon Ketron is an associate at the law firm of Gassman, Crotty, and Denicola, P.A. and practices in the areas of Estate Planning, Tax, and Corporate and Business Law. Brandon graduated from the University of Florida in May of 2016, where he received his LLM in Taxation. He received his JD from Stetson University College of Law and graduated cum laude. Brandon received his undergraduate degree from Roanoke College, where he graduated cum laude with a Business Administration degree and concentrations in accounting and finance. Brandon is licensed to practice law in Florida and is a licensed CPA in Florida and Virginia.
 

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Michael A. Lehmann advises tax-exempt organizations on a wide variety of global tax matters. He has extensive experience representing nonprofit organizations, including healthcare providers, social services agencies, alcohol and substance abuse centers, scientific research organizations, religious organizations, museums, trade associations, private foundations, arts, community development, and social welfare organizations. Mr. Lehmann counsels clients on obtaining and maintaining federal, state, and local tax-exemption; obtaining real property tax exemption; executive compensation; joint ventures and partnerships between non-profit and for-profit organizations; employee benefits; tax disputes, audits, controversies, and protests involving the Internal Revenue Service, the New York State Department of Taxation and Finance and the New York City Department of Finance.

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About Our Presenter

Gassman crotty den

Our firm was formed in 1987 with one lawyer and a shared secretary and receptionist to provide representation to professionals, business owners and retirees in their estate and related tax and personal planning, business and corporate needs.

Since then we have grown to 6 lawyers and over 20 staff, which we have found over the past two decades to be the best size for us. We are very proud of our team, our systems, and our dedication to providing the best and most appropriate legal services for all clients, whether big or small. Our lawyers meet together almost every morning to discuss and work together on cases, strategies and practice improvement projects in order to work the most efficiently and effectively for our clients. We like what we do and enjoy working together.