Charitable Planning Strategies for Upper-Income Donors Facing the 3.8% Surtax
Friday, March 14, 7:30 – 9:00 a.m.
Chris Hoyt, JD, Professor, University of Kansas City-Missouri Law School
CHARITABLE PLANNING STRATEGIES FOR UPPER-INCOME DONORS FACING THE 3.8% SURTAX
What charitable strategies are most appealing to wealthier donors with income over $200,000 who are subject to the new 3.8% surtax on investment income? The conventional charitable deduction doesn’t reduce that tax. Instead, charitable strategies that can move their surtaxed investment income into philanthropic vehicles (donor advised funds, private foundations, charitable lead trusts, etc) might provide greater tax savings than just a charitable deduction. Learn the rules about the new health care surtaxes and the best charitable strategies for coping with them.
PPP Tracks: Charitable Estate Planning – Approaches to gifts integrating current or deferred components; Gift Design Essentials – Best practices for structuring gifts that benefit both donors and charitable organizations; Core Competencies – Essential knowledge or skills from disciplines related to the field of philanthropic planning.
Chris Hoyt teaches courses at the University of Missouri—Kansas City in the areas of federal taxation, business organizations, retirement plans, and tax-exempt organizations. Previously he was with the law firm of Spencer, Fane, Britt & Browne. He received an undergraduate degree in economics from Northwestern University and he received dual law and accounting degrees from the University of Wisconsin. He attained membership in the Order of the Coif and received three American Jurisprudence Awards for achievements in specific classes.
He is currently the Chair of the American Bar Association’s Committee on Lifetime and Testamentary Charitable Gift Planning (Section of Probate and Trust) and serves on the editorial board of Trusts and Estates magazine. He is a frequent speaker at legal and educational programs and has been quoted in numerous publications, including The Wall Street Journal, Forbes, MONEY Magazine and The Washington Post.
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