Mid-America Planned Giving Council

Helping You Make a Difference

MAPGC

Board of Directors – 2017

Officers
President & 2017 Program Chair
John Martin, CLU, CAP 
Managing Member
JMA Group, LLC
email | (913) 276-1700
john martn
President-Elect & 2018 Program Chair
Pat Smithson
Director of Development
UICS
email | (816) 994-5400
pat smithson
Secretary
Lindsey Serrano
Senior Wealth Consultant
Mariner Wealth Advisors
email | (913) 378-1503
lindsey-serrano
Treasurer
Jonathan P. Klem
Senior Vice President
Country Club Trust Company
email | (816) 751-1461
jonathan klem
BOARD MEMBERS
Mary Zahner Bauer
Interim Director of Development
Kansas City Hospice & Palliative Care
email | (816) 276-2625
mary zahner bauer
Ruth J. Brackney
Partner
Lathrop & Gage
email | (913) 451-5104
Michael J. Calabria, CAP
Planned Giving Director
Unbound
email | (913) 384-6500 x7146
michael calabria
Bill Eckert, CAP®
President & CEO, Philanthropic Consultant
The Donor Motivation Program of Kansas City
email | (913) 322-9168
bill eckert
Jared A. Fears, CFP®
Associate Director of Mission Funding
Church Of Christ
email | (816) 521-3062
jared fears
Edward Fredenberg
Assistant Director of Gift Planning
The Salvation Army
email | (816) 968-0328
Ed-Fredenberg
Joy Mistele, MBA
Director of Planned Giving
University of Central Missouri Foundation
email | (660) 543-8223
joy mistele
Cynthia A. Randazzo, CFRE
President & CEO
The Research Foundation
email | (816) 276-4218
Cynthia-Randazzo
Bill Riek
Assistant Director of Philanthropic Gift Planning
Children’s Mercy Kansas City
email | (816) 701-4084
bill riek
Stacey Winkelbauer
Trust Administrator
The Commerce Trust Company
email | (816) 234-2529
stacey winkelbauer
STAFF
Council Administrator & Web Consultant
Cheryl Hanback, MS ED

Cheryl Hanback Consulting, LLC
email | (816) 289-0099
 cheryl-hanback
LIAISONS
National Association of Charitable Gift Planners Liaison
Kirby Hughes Gould

Vice-President
Christian Church Foundation
MAPGC Archivist
Ed Roberts
Director of Gift Planning, Kansas/Western Missouri Division
The Salvation Army

Member Quotes

Download 11-13-15 CLAT Presentation

Note: MO Bar CLE 1.2 hours | KS Bar CLE 1.0 hours

A Charitable Lead Annuity Trust (“CLAT”) is an effective estate planning tool to fund a family’s charitable desires while passing assets to the family at the end of the CLAT term free of gift tax or estate tax.

One strategy funds a zeroed out CLAT with preferred units of a Limited Liability Company.  The preferred units have a coupon rate (such as 7.5%) determined by a qualified appraiser, which generates annual cash flow to the CLAT.  The annual annuity payment from the CLAT to the family charity equals the preferred dividend distribution.  At the end of the charitable term, the preferred units pass to a family trust free of transfer tax.

A second CLAT strategy is used at death to pass business interests to family trusts without transfer tax and cash and a promissory note to the zeroed out CLAT.  The family trust buys the business interests from the decedent’s estate for cash and a note.  The decedent’s estate plan transfers the cash and promissory note to the zeroed out CLAT.Lathrop-&-Gage

 

 

 

 

 


Jim Betterman:  
As the Co-Leader of Lathrop & Gage’s Wealth Strategies practice, Jim Betterman focuses his practice on trust and estate planning. He regularly counsels high net worth families and their family offices on complicated matters. Mr. Betterman guides owners of closely held businesses through succession planning as well as tax planning.  He has actively engaged in charitable planning including the creation and funding of substantial supporting organizations and private foundations, as well as charitable remainder trusts, charitable lead trusts and charitable gift annuities. He is actively involved in the settlement and litigation of trust and estate disputes among family members, trustees and beneficiaries. Mr. Betterman has been selected for Missouri/Kansas Super Lawyers, 2006-2014, and among The Best Lawyers in America®, 2005 – 2015.  He is a Fellow of the American College of Trust and Estate Counsel (ACTEC).

Joe Growney:   Joe Growney concentrates his practice in all areas of estate planning, including the preparation of basic and complex estate planning documents, and the implementation of sophisticated planning techniques. He also assists high net worth individuals and closely-held businesses with business succession planning and tax planning, including the formation of corporations, partnerships and limited liability companies, and structuring of corporate reorganizations and recapitalizations. Mr. Growney regularly assists clients with life insurance planning, charitable planning and estate planning with retirement benefits.

Courtney Conrad:  Courtney Conrad focuses her practice in the area of estates and trusts law. She has experience in basic estate planning and sophisticated estate planning, as well as tax planning for high net worth individuals. Ms. Conrad assists clients with charitable planning, including the formation and administration of charitable entities and trusts. She also has experience in wealth preservation and business succession planning, as well as estate and trust administration


JT Cattle Director of Development, Avila University