赫克林的亮点:慈善遗产规划

的 美国心脏协会专业顾问网络 is proud to present the top five 慈善 estate planning highlights from the 58th Annual Heckerling Institute on Estate Planning. We will also address common problems advisors face in estate and 慈善 gift planning and solutions available to members of the 美国心脏协会专业顾问网络.

1. 中等资产的遗产规划:每个规划师都应该知道的实用工具

不同的规划师对适度遗产的定义各不相同. For estate planners that work with wealthy individuals as well as planners that work with more modest estates, great care is given to the tools that are available to reduce taxes and express the settlors wishes for assets and the family. 随着2026年的临近，目前的排除期即将结束, 规划者们正以全新的眼光审视他们的文件. Mickey Davis and Melissa Willms’s presentation gave an overview of items to keep in mind as you refresh your toolbox. 的 panel noted that when wealth transfers are made during life either to individuals or to charities, consideration should be given to the cost basis of assets and income generated from the asset. 的y also suggested clients could function as the bank for children by holding the mortgage on real estate and forgiving the interest. 从慈善的角度来看, following the IRS guidelines with the need for qualified appraisals and timelines is critical to the Service to accepting the deduction.

咨询中的常见问题: 客户在寻求建议和指导之前采取行动.

专业顾问网络利益: 我们可以协助顾问定制插图以及建议的文件语言.

2. “再见第四十二章”-社会福利慈善事业的新世界

Brad Bedingfield’s presentation on the “new philanthropy” made a clear distinction between 501(c)(3) and a 501(c)(4). 的 general requirements for a 501(c)(3) have been clearly defined as outlined by Bedingfield as “organized for religious, 慈善, 科学检测公共安全, literary or educational purposes or to foster certain national or international amateur sports competition or for prevention of cruelty to animals”. 不允许进行实质性的游说活动或支持政治竞选活动.

A 501(c)(4) on the other hand is established to “exclusively” promote social welfare per Treas. 注册. 1.501(c)(4)-1(a)(2)(i): “An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community. 赠与者不享有所得税减免, 但如果一项增值资产被捐赠, 出售此类礼物无需缴纳资本利得税. 贝丁菲尔德明确表示，有很多事情需要考虑, for some people contemplate a 501(c)(4) to be “dark money” and that clients need to be made aware of the concern.

咨询中的常见问题: 社会影响基金是复杂的，有严格的管理问题.

专业顾问网络利益: 简介 美国心脏协会社会影响基金.

3. 我们不要走到那一步-避免税务法庭的罚款

按照税法的规定，不纳税的处罚有很多. 凯萨琳Sherby, 玛丽安德森, 和Briana Loughlin就税务法庭对违反税法的看法进行了讨论. Accidents happen, missed deadlines occur, but deliberate violations are deemed to be egregious. 在提到的多重处罚中, 他们概述了未能达到最低分配(RMD)的处罚。. 的 distribution amount is calculated on the December 31 balance of all retirement plans divided by the taxpayer’s life expectancy. 如果不遵循这个流程，将会受到严重的惩罚——损失RMD的50%. 会议还讨论了对价值超过5美元的财产的必要评估,000，反映了大量的估值低估或估值错报. 还有人指出，不遵守估价准则会取消扣减的资格.

咨询中的常见问题: 客户通常不会披露完整的信息或不遵守既定的指导方针.

专业顾问网络利益: 我们协助客户 合资格慈善捐款 from their IRA; and provide the link to the 国税局的代码 超过5000美元的礼物.

4. 人寿保险的价值可能比你想象的要高(或低)!

多年来，人们购买人寿保险，然后放在抽屉里，直到到期. 在过去的20年里, many policies went underwater since the assumptions used in the illustrations were excessive and carried in the future. 唐纳德·詹森, 劳伦斯·布罗迪, and Mary Ann Mancini presented an overview of the complex nature of various policies and how to ascertain their value and determine how to manage the policy. Mr. Brody stated that policies should be an “actively managed” asset such as a stock portfolio and not one to “buy and hold.该小组讨论了为该政策增加更多资金的问题, 换一个更现代的政策, 将保单兑现，并确定保单是否符合终身理赔的条件. All these issues should be discussed with an expert to determine the best solution for the client.

的 panel reviewed the general rule of a 慈善 deduction should the policy be 捐赠d to a non-profit organization. 用于所得税慈善扣除, the Internal Revenue Code takes a different approach of allowing a deduction equal to the lesser of policy basis and its fair market value.

咨询中的常见问题: 客户通常在没有咨询顾问的情况下就开始送礼.

专业顾问网络利益: 我们可以协助赠送人寿保险单以及其他非现金资产.

5. 安全不再是蹒跚学步的孩子

一如既往地, Natalie Choate provided valuable insight in planning with retirement assets in her presentation. 带着她的幽默感，她提出把她的小狗送给任何买她书的人. 当然, 这是开玩笑的, but her point was to think and obtain advice before acting as she did not when she retired and bought a puppy. 她提到《线上娱乐电子游戏网站》已经实施了四年，还有国税局的规定

S发生了变化，包括新的定义和术语. 例如，该服务处为单一受益人和信托发布了新的规则. She covered the completion of beneficiary designations forms and the importance of looking at the entire picture to make individual elections.

乔特建议在遗嘱/信托中添加一句话，这样可以节省资金. 慈善捐赠, she suggested adding “This gift shall be funded as much as possible with my IRA or proceeds of my IRA and other traditional retirement accounts.她还建议在语言中不要使用“IRD”. 她指出，这可能很复杂，如果可能的话, 确保慈善捐赠至少是IRA的金额或更多.

咨询中的常见问题: 个人退休账户对所得税和遗产税的规划是压倒性的，而且永远在变化.

专业顾问网络利益: 我们为退休资产礼品提供定制插图, 合资格的慈善分配, 受益人指定和IRA资助的慈善礼物年金.

如果您目前不是会员，请考虑加入 美国心脏协会专业顾问网络. 会员是免费的, and we can help you offer your clients meaningful options to reach their unique personal and financial goals and grow your practice while helping save more lives from heart disease and stroke.

作者简介

约翰W. 拉姆,CFP®
高级 慈善遗产规划顾问
(电子邮件保护)
864-517-2154

约翰总部设在阿拉巴马州伯明翰，服务于南部各州.

在从事了35年的私人银行和信托业务之后, 约翰, 注册理财规划师, 提前退休，决定做些能改变现状的事. He worked in college fundraising and has dedicated the last eight years to the 美国心脏协会, where he collaborates with professional advisors to connect the philanthropy of their clients with the mission of the association. 在他的职业生涯中，他曾在许多慈善委员会任职.

约翰 is a graduate of the University of South Carolina and University of North Carolina at Chapel Hill Young Executive Institute. 约翰和他的伴侣克里斯住在伯明翰的高地公园. 两者之间, 他们有四个成年子女和四个孙子，还有两个四条腿的孩子, 胡里奥和布恩. 约翰是个热心的园丁.

This material was not produced in conjunction with or endorsed by the Heckerling Institute on Estate Planning. Heckerling研究所不对其内容负责. 有关Heckerling研究所的信息，请访问 www.法律.迈阿密.edu/heckerling.