3.0 Understanding and Designing Charitable Gifts

Gifts, Conversions, and Sales of Income and Annuity Interests

In recent years, there have been a number of PLRs concerning what can be done with income interests in CRTs and PIFs, as well as annuity interests in CGAs. These have been prompted by the increasing interest of charities, donors, and their advisors in such transactions. Yet many gift planners (both planned giving officers and allied professionals) are unsure of what to do when these situations arise. This session fills a need for systematic and clear information on the possibilities, the tax implications, and the procedures.

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