Seminar Schedule :: Foundation for Appalachian Ohio

Seminar Schedule

9:00 – 9:30AM   Registration & Continental Breakfast

9:30 – 9:40 AM   Welcome & Introductions

9:40 – 10:40AM   I. Community Foundations vs. Private Foundations

A. Gift Planning Options for Donors
B. Case Study: Guernsey County Foundation

10:40 – 10:50AM BREAK

10:50 – 11:50AM II. Current Developments

A.    Pension Protection Act of 2006 and Subsequent Developments
B.   Publication of Standard Forms for Charitable Lead Annuity Taxes
C.    Impact of Interest Rate Fluctuations
D.   Taxation of Annuities
E.   Charitable Remainder Trusts and Excise Taxes
F.    Ohio Law Developments

11:50AM – 12:05PM III. Charitable Deductions
Requirements under the Internal Revenue Code for qualifying charitable gifts for:

Personal income
Fiduciary income
Estate
Gift tax charitable deductions

12:05 – 12:35PM LUNCH

12:35 – 2:05PM IV. Select Charitable Tools and Techniques

A.    Charitable Remainder Trusts
B.    Charitable Lead Trusts
C.    Qualified Conservation Easements

2:05 – 2:15PM BREAK

2:15 – 3:00PM V. Case Studies

A.    Charitable Alternatives to Selling Appreciated Assets
B.    Uses of Charitable Remainder Trusts to Provide Additional Retirement Funds
C.    Uses of Charitable Remainder Trusts for Owner of Closely-Held C Corporation with                                  Accumulated Earnings Issues
D.    Testamentary Charitable Remainder Trust vs. QTIP Trust with a Charitable Remainder
E.    Charitable Lead Annuity Trust (CLAT) vs. Grantor Retained Annuity Trust (GRAT) vs.                                     Preferred Partnership Interest
F.    Using Charitable Gifts to Avoid GST Issues in Health and Education Exclusion Trusts
G.    Uses for Life Insurance in Charitable Giving