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Opera Conference 2011

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Tony Martignetti
Tony Martignetti

This document discusses planned giving and how it can be done through various methods. Planned giving involves charitable donations that are made as part of an estate or retirement plan. It can be done through revocable gifts like charitable bequests or beneficiary designations, or irrevocable gifts that pay lifetime income to donors such as charitable remainder trusts, gift annuities, or lead trusts. Irrevocable gifts that don't pay income include retained life estates or charitable IRA rollovers. The document provides details on the mechanics and tax benefits of these various planned giving methods.

BusinessEconomy & Finance
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Planned Giving: Demystified Opera Conference 2011 Boston, MA Delivered by Tony Martignetti, Esq. Martignetti Planned Giving Advisors, LLC May 7, 2011
Where We’re Headed ,[object Object],[object Object],[object Object]
What is Planned Giving ,[object Object],[object Object]
How is Planned Giving Done ,[object Object],[object Object],[object Object],[object Object]
Charitable Bequests ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Beneficiary Designations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Where We Are ,[object Object],[object Object],[object Object],[object Object],[object Object]
Irrevocable Gifts That Pay Life Income Donor donor’s death Company lifetime income cash, stock, real estate (?) planned gift
The Life Income Gifts (a/k/a love those acronyms) ,[object Object],[object Object],[object Object],[object Object]
Charitable Remainder Annuity Trust ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Charitable Remainder Unitrust ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Charitable Gift Annuity ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Where We Are ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Irrevocable Gifts That Don’t Pay Life Income ,[object Object],[object Object],[object Object]
Charitable Lead Trust Heirs income for period of years or life Company close of trust cash, stock, real estate from Donor Lead Trust
Retained Life Estate ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Charitable Lead Trusts fixed or variable income ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Charitable IRA Rollover ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Where We Are ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Continuing Ed. ,[object Object],[object Object],[object Object],[object Object],[object Object]

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Opera Conference 2011

  • 1. Planned Giving: Demystified Opera Conference 2011 Boston, MA Delivered by Tony Martignetti, Esq. Martignetti Planned Giving Advisors, LLC May 7, 2011
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  • 8. Irrevocable Gifts That Pay Life Income Donor donor’s death Company lifetime income cash, stock, real estate (?) planned gift
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  • 15. Charitable Lead Trust Heirs income for period of years or life Company close of trust cash, stock, real estate from Donor Lead Trust
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