Charitable Giving Series
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This year’s Institute features a new series of programs focusing on Charitable Giving. The series will explore the attorney’s role as charitable gift advisor, provide strategies for drafting effective charitable gift agreements, and suggest cutting edge ideas for planning with split-interest trusts.


Wednesday, January 14, 2015 – Special Session I-F (2:00 – 3:30 p.m.)
The Philanthropic Imperative

Edward J. Beckwith, David Pratt, David E. Ratcliffe

Thoughtful planning often projects well beyond our clients and their families. Increasingly, clients care about and seek to address the needs of others and issues both local and global. This session will explore why our clients want us to engage and help guide their charitable ambitions as part of their planning. Our panel will examine why this is a core competency and what each planner needs to know to be relevant and impactful for clients. Basic tools and techniques will be discussed in the broader context of various life cycle events.


Wednesday, January 14, 2015 – Special Session II-F (3:50 – 5:20 p.m.)
Restricted Charitable Gifts: Drafting Agreements that Stand the Test of Time

Alan F. Rothschild, Jr., Susan N. Gary, Michele A.W. McKinnon

Donors want to help charities and charities need—and want—that help, but over time problems can develop over the interpretation of restricted gifts. To minimize later conflict, a gift agreement should describe the charitable use as clearly as possible and should plan for future changes in circumstances, while keeping in mind a complex set of laws. This program will suggest ways to draft an effective charitable gift agreement which achieves the donor’s goals, and provides lasting benefits to the charity.


Thursday, January 15, 2015 (9:50 – 10:40 a.m.)
Something Alien? Split-Interest Trusts Created by Entities: Sometimes a Good Notion

Jonathan G. Blattmachr

It may seem impossible, ridiculous or downright silly, but there are times when having a partnership, corporation or trust create a charitable remainder trust or a charitable lead trust will produce a superior result than having an individual do so. This presentation will provide a map, a GPS and coordinates to traverse this previously uncharted territory.


Thursday, January 15, 2015 Special Session IV-A (3:50 – 5:20 p.m.)
Split-Interest Trusts Created by Entities: When and Why It Will Make Sense... and More!

Jonathan G. Blattmachr

This presentation will provide additional detail on when it will be preferable to have a trust, corporation or partnership create a charitable remainder trust or charitable lead trust. In addition, it will explore the impossible dream: how to create a charitable lead trust that is a grantor trust (so the grantor gets an immediate income tax deduction) without having to report any appreciable taxable income during the lead trust term.

Heckerling Institute on Estate Planning
University of Miami School of Law, 1311 Miller Drive, Room C-423, Coral Gables, FL 33146
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