Planned Giving Pros Flock to Pentera Seminar

A new tax law was passed in January, and planned giving is forever changed. That was the featured message at Pentera’s recent three-day advanced planned giving seminar in Saratoga Springs, New York.

Ask the Experts - Deferred-gift-annuity income will be taxed depending on how gift is given?

Dear André,

When a charitable remainder trust is collapsed and the assets are transferred to our institution, we will take the life-income interest and set up a deferred joint-life gift annuity. Given that the assets are coming from a charitable vehicle, is there any difference in how the deferred-gift-annuity income will be taxed to the donor if the assets arrive in cash or in kind (marketable securities)?

Thanks,

Amy