Charitable Planning in 2013--After the American Taxpayer Relief Act of 2012 - CLE, Continuing Legal Education - ALI
Charitable Planning in 2013
  • The American College of Trust and Estate Counsel
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Available Online: Online CLE | MP3 Audio Files | Coursebook


ACTEC Logo The American College of Trust and Estate Counsel (ACTEC) is a nonprofit association of lawyers established in 1949. Its members are elected to the College by demonstrating the highest level of integrity, commitment to the profession, competence and experience as trust and estate counselors.

Why You Should Attend


The American Taxpayer Relief Act of 2012 is now law.  Tax rates have increased for wealthier taxpayers, and everyone subject to payroll tax will see a 2% decrease in their paychecks due to the expiration of the payroll tax holiday.  The personal exemption eventually phases out, and itemized deductions are again capped, albeit at higher levels of income for individuals and families.  All of these changes will impact the level, type, and frequency of charitable donations in 2013 and beyond. 


Although the exemption for gift, estate and generation-skipping transfer taxes remains high, charitable estate planning will continue to be of keen interest, particularly for those families directly affected by the higher income tax rates. 


Learn how the American Taxpayer Relief Act of 2012 and other key developments will affect charitable gift planning in 2013 and beyond.  Join experienced estate planners for a practical discussion of how new tax statutes will affect donors’ behavior and the organizations that they choose to benefit.


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What You Will Learn

Topics to be discussed include:

Income Tax Charitable Planning Revisited

Effective Transfer Tax Charitable Planning

Recent Developments for Private Foundations, Donor Advised Funds and Supporting Organizations

Key IRS Guidance for Donors and Charitable Organizations


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Who Should Attend

Estate Planners


Wealth Management Counsel


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Edward J. Beckwith, Baker & Hostetler LLP, Washington, D.C.

Jerry J. McCoy, Law Office of Jerry J. McCoy, Washington, D.C.

Michele A. W. McKinnon, McGuireWoods LLP, Richmond


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Program Schedule

All Times Eastern Standard

12:30 p.m. Program begins.

Recent developments in the law and regulations governing charitable gift planning.

2:00 p.m. Program ends.

Total 60-minute hours of instruction: 1.5; Total 50-minute hours 1.8
For more information on CLE credits for a particular jurisdiction, click on the “Mandatory CLE Credit” link in the “Course Details” box at the top left of this web page.

Suggested Prerequisite: Two to four years’ experience in subject matter

Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner; provision of information on recent legal developments

Level of Instruction: Intermediate

Click Here for MCLE Credit Information

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Eastern 12:30 pm to 2:00 pm

Central 11:30 am to 1:00 pm

Mountain 10:30 am to 12:00 pm

Pacific 9:30 am to 11:00 am

Alaska 8:30 am to 10:00 am

Hawaii 7:30 am to 9:00 am

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Course Details

Real-Time Customer Service