Mid-America Planned Giving Council

Helping You Make a Difference

MAPGC

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 CompetenciesEssential 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.


Member Quotes

Friday, February 14, 7:30 – 9:00 a.m.

 Evie Curtis, Senior Vice President, Country Club Trust Company

Samantha Shepherd, Founding Attorney, Shepherd Elder Law Group, LLC

 

NOT JUST SWEET TALK: COMMUNICATING EFFECTIVELY WITH OLDER ADULTS & THOSE WITH SPECIAL NEEDS

 PPP Tracks:  Marketing – Tools/techniques for identifying donors and inspiring them to make charitable gifts; Core CompetenciesEssential knowledge or skills from disciplines related to the field of philanthropic planning.

Evie Curtis’ responsibilities include sales and business development for Country Club Trust Company.  Evie has over 30 years of banking and trust experience beginning her trust career in Atlanta, Georgia.  She is an accomplished speaker and has spoken to many groups on various estate and trust planning issues.  Her broad background includes working with clients with both retail banking and commercial banking needs.   Evie received her Bachelor of Arts degree from Georgia State University and holds an M.B.A. degree from Baker University.  She is extremely active in the community serving as Board Treasurer of the Statewide Independent Living Council and Kingswood Foundation.  In addition, Evie is a Board member of Kansas Advocates for Better Care and the Kansas City Partnership for Caregivers.  Other positions include Toastmasters International District 22 Audit Chair, Kansas City Hospice Planned Giving Advisory Council, and Children’s Mercy Planned Giving Council.

Samantha Shepherd is the founding attorney of the Shepherd Elder Law Group.  Her practice areas encompass elder law, estate planning, long term care planning and asset protection, Medicaid planning, Missouri Medicaid applications (MOHealthnet) and appeals, probate and trust administration, guardianships and Special Needs Trusts.  Samantha has a strong calling to assist the elderly and individuals with special needs. Initially a corporate lawyer by training, she found her desire to serve and to give back to the community drew her to the Elder Law profession. Under the tutelage of Attorney Craig Reaves, the former President of the Missouri Chapter of Elder Law Attorneys and the the National Academy of Elder Law Attorneys, Samantha embarked on a rewarding career helping the elderly, those with disabilities and their families.

Samantha is a 1994 graduate of Boston College Law School, where she received her juris doctorate.  She received her LLM in Estate Planning from the University of Missouri in Kansas City.  She is licensed to practice in Kansas, Missouri, Massachusetts, and Maine.  She is a member of the National Academy of Elder Law Attorneys (NAELA) and the Missouri Chapter of NAELA.   Samantha has been appointed as a Vice-Chair of the Elder Law Committee for the Missouri Bar and is also a member of the Missouri Bar’s Legislative Review Subcommittee for Elder Law. She is an officer on the Board of the Missouri Chapter of NAELA and the 2012 Co-chair of the National Meeting for NAELA. Samantha currently serves as a Director on the Board of Directors for Missouri NAELA and is the Chair of the Membership Committee. She is also on the committee for the Missouri Seniors’ Legal Helpline and a member of the Special Needs Section of NAELA. Samantha is also a member of the Kansas Bar.


JT Cattle Director of Development, Avila University