The New Normal for Charitable Tax Planning

featuring: Justin Miller, J.D., LL.M., TEP, AEP®, CFP®

Join us virtually for the 2024 Professional Advisor Continuing Education event: The New Normal for Charitable Tax Planning

Description:

Recent tax reform complicates strategies for tax-efficient charitable contributions. Using actual client experiences, this presentation explores practical solutions and innovative ways to help donors evaluate their options and make good decisions about tax-effective giving. During the program, you’ll get an in-depth look at charitable IRA rollovers, legacy IRAs, CRUTs, CRATs, CLATs, charitable gifts from trusts and estates, private foundation investment tax, donor advised fund distribution requirements, program-related and SRI investments, purpose trusts, 501(c)(4) social welfare organizations, and “charitable LLCs.”

Learning Objectives:

Learn the optimal process to help clients understand and implement charitable planning strategies.
Learn how you can use IRAs, CRUTs, CRATs, CLATs, and non-grantor trusts for tax efficient charitable planning.
Understand the potential benefits and limitations of private foundations, donor advised funds, and charitable LLCs.

TO REGISTER FOR THIS EVENT, YOU MUST FIRST CREATE A FREE ZOOM ACCOUNT USING YOUR EMAIL ADDRESS.

For additional information on this program and CE credits, please email Pragya Murphy at pmurphy@cnycf.org.

our speaker:

Justin Miller is a Partner and National Director of Wealth Planning at Evercore Wealth Management and a Managing Director at Evercore Trust Company, where he works collaboratively with accountants, attorneys, and other advisors to provide comprehensive wealth planning advice to clients. Justin also is an adjunct professor at Golden Gate University School of Law, a Fellow of the American Bar Foundation, and a Fellow of the American College of Trust and Estate Counsel. In addition, he is a frequent speaker at major conferences, has published numerous articles, and is regularly quoted as an industry expert in the media. Justin received a B.A., with honors, from the University of California, Berkeley, and a J.D. and LL.M. in Taxation from New York University School of Law.

2 hours of continuing education credit are offered for the following:

Life & Health Insurance Certification (CE) provided by Society of Financial Service Professionals of CNY, Inc. (Pending)
• Certified Financial Planners (CFP) provided by Financial Planning Association (FPA) of CNY (Approved)
• Continuing Legal Education (CLE) provided by Mackenzie Hughes, LLP– Difficulty of the course is appropriate for both newly admitted and experienced attorneys. Credits are in the category of Areas of Professional Practice. (Approved)
• Continuing Professional Education (CPE) provided by Bonadio & Co., LLP – see below – (Approved)

Bonadio & Co., LLP – NASBA Sponsor # 112853

Program Level: Update
Prerequisites: N/A
Advanced Preparation: N/A
Instructional Delivery Method: Group Internet-Based (ZOOM)
Recommended CPE Credits: 2 CPE, Taxes

Refund/Cancellation Policy (if applicable): If a program must be canceled, Bonadio & Co., LLC will notify all registered participants as soon as cancellation is known by e-mailing the address registered. Bonadio & Co., LLC will also put a notice of cancellation on its website for courses offered to outside participants. If the program is canceled, a full refund will be issued. If a participant cancels prior to the published registration deadline for the event, a full refund will be issued.

Complaint Policy: For each program, Bonadio & Co., LLP will provide the contact information for the presenters and reviewers and communicate that all questions, concerns, or complaints be directed here. Bonadio & Co., LLP will reply to all such communications in a timely fashion. For more information regarding administrative policies such as complaint and refund, please contact our Professional Excellence Division at (585) 662-2228.

NASBA Statement: Bonadio & Co., LLP 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.

A certificate of attendance will also be provided for PACE reporting for CAP, ChFC and for other self-reported continuing education such as CWS designations. CLE credits will be awarded by Mackenzie Hughes LLP, a NYS CLE Accredited Provider; CPE credits will be provided by Bonadio & Co., LLP. Nonmembers of the Financial Planning Association will need to provide their CFP number and the last four digits of their social security number at the time of the event to receive CFP continuing education credits.

For additional information on this program and CE credits, please email Pragya Murphy at pmurphy@cnycf.org.

TO REGISTER FOR THIS EVENT, YOU MUST FIRST CREATE A FREE ZOOM ACCOUNT USING YOUR EMAIL ADDRESS.