Rethinking the Toolbox: Charitable Giving with Noncharitable Trusts

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Massachusetts CLE
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CLE is voluntary for Massachusetts attorneys. To view our full accreditation details please .

All Courses Available iOS/Android Web

All Courses Available iOS/Android Web

About This Course

This CLE course explores the intersection of trust administration, charitable planning, and income tax strategy, with a focus on how trustees and advisors can effectively incorporate charitable giving into trust structures. As tax laws continue to evolve and the IRS increases its scrutiny of charitable deductions claimed by trusts, practitioners must understand the technical requirements governing these planning opportunities.

Participants will examine the rules surrounding charitable distributions under Internal Revenue Code Section 642(c), including eligibility requirements, documentation, and common areas of compliance risk.

The program will also discuss planning techniques for integrating charitable objectives into both existing and newly established trusts, while balancing fiduciary responsibilities, tax efficiency, and the long-term goals of grantors and beneficiaries.

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