Formerly known as Planned Giving Round Table of Arizona
"Looking Ahead to 2022 - Tax Law Changes"
Russell A. Willis, J.D., LL.M.
Tax Lawyer
Freelance Writer
Consultant
Advisor
Much has happened in recent months, but in some ways it also feels as though time has stood still. We will talk about recent legislation, IRS rulings and regulations, and court decisions having to do in one way or another with charitable gift planning. We will touch lightly on some and drill down on others.
OBJECTIVES:
Some unexpected nuances to how the "unlimited" itemized deduction for cash gifts to (b)(1)(A) charities interacts with gifts subject to lower percentage limitations. Should you elect less than all? how much less
Strategies to avoid issues of indirect self-dealing and excess business holdings in transferring closely held business interests to a private foundation or a charitable lead trust. Whether forgoing deductions for a transfer to a split interest trust might allow you to escape the private foundation excise tax regime altogether.
What strategies are still available for working around the $10k limitation on the deduction for state and local taxes. What the syndicated conservation easement decisions tell us about substantiation.
Program pre-approved for one (1) PT CE credit
Program pre-approved for one (1) hr CE credit
Arizona Charitable Gift Planners
www.azgiftplanners.org
admin@azgiftplanners.org
602.840.2900 X1
