Charitable Giving Techniques
Why Attend?
• What opportunities and pitfalls do the current historically low interest rates mean for donors and charitable organizations: do you know that special opportunities are available for charitable lead annuity trusts, or that some donors cannot create charitable remainder annuity trusts at all?
• What additional regulations may supporting organizations and donor-advised funds have to contend with?
• What is the latest status of IRA charitable rollovers?
If you advise donors, charities, or organizations with planned giving programs, you must attend this course to get answers to these critical questions!
Repeated This Year: Basic and advanced dual tracks allow registrants to customize the course for their skill levels.
What You Will Learn
Acquire the knowledge to advise your clients not just on compliance with past and proposed new regulations, but also on how they can incorporate a range of incentives into their ongoing financial planning.
Taught by a distinguished national faculty of experts in the field, this annual course, comprising at least 12 full hours of instruction, is a comprehensive review of lifetime and testamentary charitable giving techniques, including a full discussion of recent statutory provisions. It addresses the technical, mechanical, and legal sides of the issues, with practical applications and “tips from the trenches.”
This year’s program repeats a new approach that was extremely popular last year. The first half of the first day offers two tracks at different levels of complexity, allowing you to attend the track that is right for you. One track serves as a crash course or refresher in the basic aspects of charitable giving techniques. The alternative morning track is for those looking for more advanced analysis. Following the Thursday lunch break, all registrants come together for the remainder of the course, which focuses on more challenging issues and is taught at an advanced level, thereby allowing the faculty and registrants to delve more deeply into important topics, such as:
• Use of private foundations, donor-advised funds, and supporting organizations
• Post mortem charitable planning
• Charitable giving tax pitfalls
• Life insurance
• Hot topics and case studies in planned giving
• Best practices in development – lessons learned
The faculty also spends a full hour discussing ethics problems that routinely challenge charitable giving practitioners.
Planning Chairs
Lawrence P. Katzenstein, Thompson Coburn LLP, St. Louis (also on faculty)
Jerry J. McCoy, Law Office of Jerry J. McCoy, Washington, D.C. (also on faculty)
Faculty
Edward J. Beckwith, Baker and Hostetler LLP, Washington, D.C.
Victoria B. Bjorklund, Simpson Thacher & Bartlett LLP, New York
Lawrence Brody, Bryan Cave LLP, St. Louis
Christopher R. Hoyt, Professor of Law, University of Missouri-Kansas City School of Law, Kansas City
Paul S. Lee, National Managing Director, Bernstein Global Wealth Management, New York
Conrad Teitell, Cummings & Lockwood LLC, Stamford, Connecticut
Mary Lee Turk, Levin Schreder & Carey Ltd., Chicago
ALI-ABA Staff Attorney: Kevin O’Connor, Associate Director, Office of Courses of Study
Program Schedule
Thursday, April 12, 2012
BASIC MORNING TRACK [Note: These sessions will not be video webcast, but will be videotaped and available after the course on demand, and as part of the archive, mp3, and DVD]
7:00 a.m. Registration and Continental Breakfast
7:55 a.m. Administrative Remarks – ALI-ABA Staff
8:00 a.m. Basic Deduction Rules – Mr. McCoy
9:00 a.m. Non-Trust Techniques and Charitable Gift Annuities – Ms. Turk
10:00 a.m. Networking and Refreshment Break
10:15 a.m. Charitable Remainder Trusts and Charitable Lead Trusts – Mr. Teitell
11:30 a.m. Exempt Organization Primer, Private Foundations, and Alternatives – Mr. McCoy
12:30 p.m. Lunch Break
ADVANCED MORNING TRACK
8:00 a.m. Registration and Continental Breakfast
8:55 a.m. Administrative Remarks – ALI-ABA Staff
VIDEO WEBCAST SEGMENT A | $299
9:00 a.m. Advanced Charitable Remainder Trusts – Mr. Katzenstein
10:15 a.m. Advanced Charitable Lead Trusts – Mr. Beckwith
11:15 a.m. Networking and Refreshment Break
11:30 a.m. Charitable Planning Techniques with Qualified Plans, S Corporation Stock, and Other Unusual Assets – Professor Hoyt
12:30 p.m. Lunch Break
JOINT PROGRAM
VIDEO WEBCAST SEGMENT B | $299
1:45 p.m. Post Mortem Issues –Mr. Katzenstein
2:30 p.m. Best Practices: A Practitioner’s Lessons Learned in Development – Mr. Katzenstein and panel
3:15 p.m. Networking and Refreshment Break
3:30 p.m. Hot Topics in Planned Giving; Questions and Answers – Faculty Panel
4:30 p.m. Adjournment for the Day
Friday, April 13, 2012
8:30 a.m. Networking and Continental Breakfast
VIDEO WEBCAST SEGMENT C | $299
9:00 a.m. Advanced Issues in Giving to the Private Foundation, Donor-Advised Fund, and Supporting Organization – Ms. Bjorklund
10:15 a.m. Networking and Refreshment Break
10:30 a.m. Using Life Insurance in Charitable Giving – Mr. Brody
11:30 a.m. Charitable Giving Tax Pitfalls: Avoiding; Climbing Out; Cyanide Capsule? – Mr. Teitell
12:30 p.m. Lunch Break
VIDEO WEBCAST SEGMENT D | $299
1:45 p.m. Advanced Planning Techniques – Mr. Lee
3:00 p.m. Networking and Refreshment Break
3:15 p.m. Ethics and Planned Giving –Mr. Teitell
4:15 p.m. Case Studies; Questions and Answers – Faculty Panel
5:00 p.m. Adjournment
Total 60-minute hours of instruction: 12 (Advanced Track) or 13 (Basic Track), including one hour of ethics
Suggested Prerequisite: Limited experience in practice in subject matter or completion of Basic CLE/CPE Course in subject matter; Learning Objectives: To get a comprehensive review of charitable giving techniques, both lifetime and testamentary, including recent statutory provisions.
Educational Objective: To get a comprehensive review of charitable giving techniques, both lifetime and testamentary, including recent statutory provisions.
Level of Instruction: Advanced (with basic morning track option)
Here's what registrants have said about this course:
“This is the best conference on charitable giving techniques I have attended.”
“The 2 track approach was well-done and should be continued. [Conrad] Teitell – still AWESOME! Outstanding materials and presentation! [Larry] Brody – very well done; presentation was among his best ever at this seminar. [Paul] Lee’s analysis was excellent application of economic analyses rarely seen in charitable giving.”
“For its range and depth, this program is clearly the most valuable professional development opportunity that I know. Strong faculty, valuable materials and most particularly, new ways of seeing familiar topics. I couldn’t imagine a more ‘prudent’ investment of my time. Thank you. This program was terrific and though my expectations for ALI-ABA programs are high, they were roundly exceeded.” – William F. Bagley, Jr., Southborough, MA, June 2011 registrant
“Continue this outstanding program. Have attended this course many times and it has always been time well-spent!” – Christopher P. Woehrle, June 2011 registrant
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