This session will prepare estate planners to recognize when it might be desirable to tap into non-charitable trusts for charitable giving. The discussion will include strategies for utilizing assets from existing irrevocable trusts for either desired or obligatory gifts. Attend this webinar to discover strategies such as the use of disclaimers for contingent charitable gifts, and leave knowing how to plan trusts that will promote flexibility for future family philanthropy.

Learning Objectives:

• Determine how income impacts transfer tax deductibility for charitable distributions from non-grantor trusts


• Evaluate existing irrevocable trusts in order to determine if distributions can be made or directed for charity, or if distributions can be made to beneficiaries for charitable giving


• Propose advisable investing in a pass-through entity that can make charitable donations


• Outline ways to draft new trusts that primarily benefit the family beneficiaries, but also promote flexibility for future family philanthropy

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

EA Approved

CPAacademy.org (Sponsor Id#: HURS9) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222