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Charitable planning

Course Objective


            This course was created to educate CPAs accountants, EAs, attorneys, life insurance agents, and financial planners about “Charitable Planning.” This course will cover the major charitable planning solutions: Charitable Gift Annuities, Charitable Remainder Trusts, Charitable Lead Trusts and Family Foundations.


This course will teach the pros and cons of each of the previously mentioned topics and which type of charitable planning solutions should be used in various client situations.  Additionally, this material will introduce to advisors the concept of “simplified planned giving” and how to incorporate a Donor Advisory Fund into a non-family foundation solution so the heirs can have input as to where charitable donations will be distributed.


Charitable Planning


1) Introduction

            a) Interesting Statistics

b) Why don’t more clients implement planned giving into their financial plans now?

c) Who will serve this $25 trillion market?
d) Objectives

e) Opportunity


2) Understanding the Benefits of Charitable Planning

a) Split Interest Gift Overview

b) Recognizing Charitable Intent


3) Charitable Gift Annuities (CGA)

            a) CGA Quick Facts

b) Substantial Tax Benefits

c) Guaranteed Benefits – Income

d) Guaranteed Benefits - Charitable Legacy        

e) Charitable Gift Annuity Program Schematic

f) CGA Program Insured Benefits


4) Charitable Remainder Trusts (CRT)

            a) Charitable Remainder Annuity Trust (CRAT) Program

b) CRAT Program Highlights

c) Substantial Tax Benefits

d) Guaranteed Benefits

e) GRAT Program Schematic

f) CRAT Program Insured Benefits


5) Program Comparisons

            a) Example 1

b) Example 2

c) Wealth Replacement (Example 3)


6) Donor Advised Funds

a) Quick Benefits of Donor Advised Funds

b) How Donor Advised Funds Work          


7) Charitable Lead Trusts

a) General Description of Charitable Lead Trusts

b) Grantor Lead Trusts

c) Non-grantor Lead Trusts

d) Grantor Lead Trusts

e) Non-grantor Lead Trusts

f) Illustrations


8) Private Foundations        

a) Section 4942

b) Section 4944

c) Section 4945

e) Difference between Private Foundation (PF) and a CGA/CRT?


9) Summary on Charitable Giving


© 2017 The Wealth Preservation Institute • St. Joseph , MI • (269) 216-9978