Charitable estate planning allows Christians to be good stewards of their resources and care for others according to biblical principles. Without a will or estate plan, the government determines how one's assets are distributed, which may not align with one's values or wishes. Estate planning provides options to leave instructions, avoid taxes and expenses, and support churches and charities in a way that benefits both heirs and organizations. Christians are encouraged to thoughtfully plan their estate to reflect their faith and priorities.
Top 10 charitable planning strategies for financial advisors under the new ta...Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
Using Life Insurance in Charitable PlanningRussell James
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
Top 10 charitable planning strategies for financial advisors under the new ta...Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
Using Life Insurance in Charitable PlanningRussell James
These slides are taken from the graduate financial planning course "Introduction to Charitable Planning" at Texas Tech University. Details at www.EncourageGenerosity.com
Top 10 charitable planning strategies for financial advisors 2020Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
Life Insurance & Charitable Remainder TrustsRussell James
A lecture on tax planning that combines life insurance with charitable remainder trusts, specifically through use of an irrevocable life insurance trust (ILIT)
Planned Giving Opportunities with the Upcoming Transfer of Wealth (Pt. 1/2)West Muse
Studies show that $9 trillion in assets will be passed in the U.S. from Baby Boomers to Gen X and millennials by 2027. It is imperative that fundraisers plan thoughtfully for this transfer of wealth because great opportunity exists to secure planned gifts. While many nonprofits focus on immediate funding needs, museums are in a unique position, responsible for long-term institutional preservation and collections care. It is not only prudent but necessary to develop sustainable revenue.
How to Become a Thought Leader in Your NicheLeslie Samuel
Are bloggers thought leaders? Here are some tips on how you can become one. Provide great value, put awesome content out there on a regular basis, and help others.
Top 10 charitable planning strategies for financial advisors 2020Russell James
This presentation gives the top approaches to helping your clients and growing your practice using charitable planning with special tips related to the new tax law. Participants will learn how to provide tremendous benefit to clients, while improving their own assets under management, with charitable planning. Topics include gifts from retirement plans, gifts of appreciated assets, the use of private foundations, and life insurance.
Life Insurance & Charitable Remainder TrustsRussell James
A lecture on tax planning that combines life insurance with charitable remainder trusts, specifically through use of an irrevocable life insurance trust (ILIT)
Planned Giving Opportunities with the Upcoming Transfer of Wealth (Pt. 1/2)West Muse
Studies show that $9 trillion in assets will be passed in the U.S. from Baby Boomers to Gen X and millennials by 2027. It is imperative that fundraisers plan thoughtfully for this transfer of wealth because great opportunity exists to secure planned gifts. While many nonprofits focus on immediate funding needs, museums are in a unique position, responsible for long-term institutional preservation and collections care. It is not only prudent but necessary to develop sustainable revenue.
How to Become a Thought Leader in Your NicheLeslie Samuel
Are bloggers thought leaders? Here are some tips on how you can become one. Provide great value, put awesome content out there on a regular basis, and help others.
Brain reading, compressive sensing, fMRI and statistical learning in PythonGael Varoquaux
Talk given at Gipsa-lab on using machine learning to learn from fMRI brain patterns and regions related to behavior. This talks focuses on the signal and inverse-problem aspects of the equation, as well as on the software.
A simple introduction to fMRI study design for social science and other researchers outside the field who might want to design a study using fMRI brain scanning technology
This is my section of the presentation for the Public Library Association Conference 2014 in Indianapolis by EveryLibrary and EveryLibrary California.
For speaking engagements please contact PC Sweeney at http://pcsweeney.com/speaking-at-your-event/
My latest projects were in the following departments:
Logo designer fashion brands, Cluj Napoca (Project-based), Gala UAD brand image, advertising, spider for redcarpet catalog , image reconstruction , atmonsfere pages or fashion Illustrations.
In a seminar titled, “Get Your Ducks In A Row,” Fraser Trebilcock attorney Marlaine C. Teahan shared her legal experience with families on topics that included: differences between wills and trusts and how to choose between them, the best planning ideas for minor and special needs children, and more.
In a seminar titled, “Get Your Ducks In A Row,” Fraser Trebilcock attorney Marlaine C. Teahan shared her legal experience with families on topics that included: differences between wills and trusts and how to choose between them, the best planning ideas for minor and special needs children, and more.
Life Insurance Trusts and Charitable Planning Techniquesscoop85
Learn techniques to provide protection for life insurance proceeds against estate tax exposure and creditors, and how to integrate charitable planning techniques that benefit the client and their family as well as selected charities.
Estate Planning For The Business Owner Updated 1 5 2011 For 2010 Tax ActDeborahPechetQuinan
This presentation reviews federal and Massachusetts estate tax laws and applies the law and valuation discounting concepts to the closely-held business owner, and reviews pre-sale/appreciation event estate tax minimization planning opportunities.
You have to be aware of the existence of transfer taxes when you are engaged in your estate planning efforts. There is a federal estate tax that high net worth individuals must contend with, and this tax can take a significant bite out of your legacy, because it carries a 40 percent maximum rate. Learn more about gift tax exclusions in Connecticut in this presentation.
Is planning for Long Term Care something that you have been putting off? Maybe never crossed your mind? Take a few minutes to look at "Long Term Care Planning 101" and learn about the three and only three ways to pay for care.
Tax lawyers at Tees Law are members of STEP (The Society of Estate and Trust Practitioners) with extensive experience in the field. With this fact sheet Tees Law aims to explain the tax regime so you can assess your inheritance tax.
Similar to Church seminar in charitable estate planning (20)
The Statistics & Psychology of Baby Boomer Lifetime & Legacy GivingRussell James
In this irreverent and entertaining slide deck, Dr. James reviews nationally representative data on Baby Boomers and their lifetime and legacy donations. Beyond simple statistics, this session demonstrates how these demographic realities should change how and when you communicate fundraising information to Boomers. If you want a slide deck based on hard data that goes beyond "just so" stories with obligatory pictures of Woodstock, Vietnam, and Neil Armstrong - then this is the place for you!
Using "natural philanthropy" in fundraisingRussell James
Charitable giving is not a modern invention of the industrialized world. It is a natural behavior as old as humankind. In this presentation, Professor James reviews scientific research from a range of disciplines to uncover the natural origins of philanthropy and translates these scientific concepts into effective fundraising strategies. Be prepared to see how theory and science can produce powerful, practical, real-world fundraising success.
Top 10 legacy fundraising strategies from scientific research: National data ...Russell James
After fifteen years in academic research (plus more than a decade in frontline planned and major gifts fundraising), Professor James brings together scientific results from economics, neuroscience, psychology, demographics, and other disciplines to present the ten most important and effective strategies for increasing fundraising success in planned gifts. Beyond just “war stories,” this presentation gives you a deep understanding of what works – and why – in effective legacy fundraising.
Natural philanthropy: How the natural origins of donor motivations drive powe...Russell James
Charitable giving is not a modern invention of the industrialized world. It is a natural behavior as old as humankind. In this presentation, Professor James reviews scientific research from a range of disciplines to uncover the natural origins of philanthropy and translates these scientific concepts into effective fundraising strategies. Be prepared to see how theory and science can produce powerful, practical, real-world fundraising success.
Why cash is not king in fundraising: Results from 1 million nonprofit tax ret...Russell James
This research tracks the fundraising growth of hundreds of thousands of nonprofit organizations from 2010 through 2016 to identify what predicts current and long-term fundraising growth. A key predictor is whether the nonprofit effectively pursues gifts of assets (e.g., stocks, bonds, real estate) rather than gifts of cash. This presentation reviews these comprehensive results, investigates the psychological and practical aspects of why gifts of assets are so critical for high-growth fundraising, and discusses strategies for effectively pursuing these important gifts.
The hidden code behind death-related financial decisions Russell James
Understanding the hidden code behind client decisions
in life insurance, annuities, estate planning, planned giving, end-of-life medical planning, and other death-related topics
Presentation by Jared Jageler, David Adler, Noelia Duchovny, and Evan Herrnstadt, analysts in CBO’s Microeconomic Studies and Health Analysis Divisions, at the Association of Environmental and Resource Economists Summer Conference.
Understanding the Challenges of Street ChildrenSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
This session provides a comprehensive overview of the latest updates to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly known as the Uniform Guidance) outlined in the 2 CFR 200.
With a focus on the 2024 revisions issued by the Office of Management and Budget (OMB), participants will gain insight into the key changes affecting federal grant recipients. The session will delve into critical regulatory updates, providing attendees with the knowledge and tools necessary to navigate and comply with the evolving landscape of federal grant management.
Learning Objectives:
- Understand the rationale behind the 2024 updates to the Uniform Guidance outlined in 2 CFR 200, and their implications for federal grant recipients.
- Identify the key changes and revisions introduced by the Office of Management and Budget (OMB) in the 2024 edition of 2 CFR 200.
- Gain proficiency in applying the updated regulations to ensure compliance with federal grant requirements and avoid potential audit findings.
- Develop strategies for effectively implementing the new guidelines within the grant management processes of their respective organizations, fostering efficiency and accountability in federal grant administration.
ZGB - The Role of Generative AI in Government transformation.pdfSaeed Al Dhaheri
This keynote was presented during the the 7th edition of the UAE Hackathon 2024. It highlights the role of AI and Generative AI in addressing government transformation to achieve zero government bureaucracy
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
Many ways to support street children.pptxSERUDS INDIA
By raising awareness, providing support, advocating for change, and offering assistance to children in need, individuals can play a crucial role in improving the lives of street children and helping them realize their full potential
Donate Us
https://serudsindia.org/how-individuals-can-support-street-children-in-india/
#donatefororphan, #donateforhomelesschildren, #childeducation, #ngochildeducation, #donateforeducation, #donationforchildeducation, #sponsorforpoorchild, #sponsororphanage #sponsororphanchild, #donation, #education, #charity, #educationforchild, #seruds, #kurnool, #joyhome
Canadian Immigration Tracker March 2024 - Key SlidesAndrew Griffith
Highlights
Permanent Residents decrease along with percentage of TR2PR decline to 52 percent of all Permanent Residents.
March asylum claim data not issued as of May 27 (unusually late). Irregular arrivals remain very small.
Study permit applications experiencing sharp decrease as a result of announced caps over 50 percent compared to February.
Citizenship numbers remain stable.
Slide 3 has the overall numbers and change.
2. Why plan?
•Because we are responsible for our stewardship of resources
•Because we care about others around us
3. Estate planning problems in the Bible:
Luke 15:11-13. Jesus continued: “There was a man who had two sons. The younger one said to his father, ‘Father, give me my share of the estate.’ So he divided his property between them. Not long after that, the younger son got together all he had, set off for a distant country and there squandered his wealth in wild living.”
4. Conflict
Luke 12:13-14a. Someone in the crowd said to him, “Teacher, tell my brother to divide the inheritance with me.” Jesus replied, “Man, who appointed me a judge or an arbiter between you?” Then
he said to them, “Watch out! Be on your
guard against all kinds of greed;”
5. 1.Leave instructions such as rules to prevent wastefulness and disputes
2.Avoid taxes and expenses
Estate planning allows you to
7. Do you want the government plan?
•Your spouse receives one- third of your separate personal property, children get the rest
•Your spouse can use one- third of your separate real property, children get the rest. (If no children, spouse gets ½, rest to parents and siblings.)
Texas Probate Code Ch. II § 38(b)
8. Do you want the “government plan”?
Minor child or grandchild receives entire inheritance… on his 18th birthday
14. Spendthrift protection
You can protect inheritance payouts from creditors, divorce, or heir borrowing against future income
15. “A very rich person should leave his kids enough to do anything but not enough to do nothing”
- Warren Buffet
•Instead of guaranteed income, match dollars earned.
•Make income contingent on passing drug tests.
16. Do you want the “government plan”?
•I want all of the contents and values of my estate to be made public in court records.
•I want any interested salespeople or swindlers to be able to find out exactly how much each of my heirs is receiving.
•I want to pay the court costs and attorneys fees associated with a probate proceeding.
17. You can choose to pass assets privately through non-probate transfers or a living trust
18. Do you want the “government plan”?
I want to pay the maximum estate taxes knowing in extreme cases this could leave as little as 36% of my estate.
Estate taxes (40%) plus generation skipping taxes (40%) for a large estate being given to grandchildren with previous gifting combines for a 64% tax rate
19. Do you want the “government plan”?
I don’t want to decide my medical treatment or have anything to say about who will make medical or financial decisions for me if I am incapacitated
20. Do you want the “government plan”?
I want to leave absolutely no money to any church or Christian organization
21. If you want to leave money to a church or nonprofit organization, there are ways to get immediate tax benefits
22. Giving a church or charity the irrevocable right to own farmland or a home after death by a remainder deed is immediately deductible
23. Deduction for remainder interest in $100,000 of farm land by
age 59 donor
1.8% (Dec 10) $68,233
11.6% (May 89) $15,684
24. Donor
CRT
Charity
Initial Transfer
Anything Left at Death
Payments During Life
25. Donor
CRT
Charity
Initial Transfer
Anything Left at Death
Payments During Life
26. There are no capital gains taxes when the donor transfers to the CRT or when the CRT sells the asset
27. 2011 2012 2013 2014 2015 … Death
…
A Charitable Gift Annuity trades a gift for a lifetime income
2010
Typically larger organizations like LCU
28. Example donor ages & rates July, 2010, American Council on Gift Annuities
30 3.7%
40 4.1%
45 4.4%
50 4.8%
55 5.0%
60 5.2%
65 5.5%
70 5.8%
75 6.4%
80 7.2%
85 8.1%
90+ 9.5%
29. 2011 2012 2013 2014 2015 … Death
…
No capital gains tax is paid when transferred to charity
2010
30. 2011 Qualified Charitable Distribution for IRAs
Early distribution (before 59 ½)
Regular distribution (59 ½ to 70 ½)
Required minimum distribution (after 70 ½)
31. After age 70 ½ participants must take required minimum distributions (account balance / remaining life expectancy) or pay 50% penalty
$10,000
$10,000 income
IRA
32. Giving after 70 ½
For 2011, congress extended the Qualified Charitable Distribution (QCD): counts toward required minimum distribution without income or deduction
$10,000
$0 income
IRA
$0 deduction
33. Qualified Charitable Distribution (QCD)
$10,000
$0 income
IRA
$0 deduction
$100,000 per person maximum
Participant 70 ½ or older
No private foundations, donor advised funds, charitable trusts, or charitable gift annuities
IRAs or IRA rollovers only; no 401(k), 403(b), SEP, SIMPLE, pension or profit sharing plans
34. There are many options in charitable planning and estate planning.
The biggest risk is putting it off until “tomorrow”!