LA Estate Planning Cte: Use of Charitable Entities to Achieve Charitable Giving Goals | G2100917

Date :
September 20, 2017 11:30 AM - 2:00 PM
Location :
West Los Angeles
Facility :
Olympic Collection
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Level of Difficulty :
Intermediate
CPE Credits :
CPE 2.00, MCLE 1.50, CFP 2.00
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Using different entities to pair tax efficiency to the intended charitable goals is something any tax practitioner should be familiar with. Join us as Michael D. Berry, CPA and Reynolds T. Cafferata discuss the different entities in common use and charitable planning techniques to use in reaching the best scenario.

Objectives:

  • Identify the different charitable entities in common use.
  • Gain concepts important to charitable planning techniques.
  • Recognize context of what entities work best for different scenarios.

Major Subjects:

  • Charitable Entities
  • Charitable Giving Goals
  • Charitable Planning Techniques

Advanced Prep:

None

Misc. Information:

Online registration is closed the day of the meeting. We encourage you to attend and pay at the door. To ensure there is space available, call Program Associate Tracey Zink at (818) 546-3554. Plan to arrive at 11:30 a.m.
•Fees: $50/member, $60/nonmember
•Add $10 for same day and at door registration
•Parking and lunch included
•Address: Olympic Collection Banquet Hall and Conference Center, 11301 Olympic Blvd., W. LA 90064
Level of Difficulty:
Intermediate
Field of Interest:
Taxes
Prerequisites:

Some knowledge of estate tax is preferred.

Designed For:
CPAs interested in estate planning, attorneys and other professional staff.

Instructors

Michael David Berry, CPA
Michael Berry is a CPA and has been in the public accounting arena for over 40 years. He left a national practice to start his own CPA practice in Culver City in 2013. His focus is primarily in the specialty of tax exempt organizations and philanthropic matters on the tax side. He regularly prepares required tax returns such as a Form 990-PF for a private foundation or a 990 for a public charity for his clients. Michael consults on tax matters with such organizations that include issues like private foundation excise taxes, unrelated business income, meeting public support tests as well as foreign filings. He consults with individuals on charitable giving matters. In addition to servicing his own clients, Michael consults with other CPA’s on the matters mentioned above. Mr. Berry is a member of the American Institute of CPAs, the California Society of CPAs, Advisors in Philanthropy LA Chapter (in which he was a recent board member), Southern California Grantmakers, and National Association of Gift Planners (formally known as Partnership for Philanthropic Planning). He is a regular participant at the Los Angeles County Bar Association Exempt Organizations & Charitable Giving Discussion Group. For over 15 years, Michael has been part of the planning committee for the Western Conference Tax Exempt Organizations. Previously, he chaired the California Society of CPAs Los Angeles Chapter Nonprofit Committee for seven years. He has given numerous speeches to groups such as the Western Conference on Tax Exempt Organizations, USC Tax Institute, the California Society of CPA’s and the Jewish Community Foundation pertaining to current events in the exempt organization field, the different charitable entities, Form 990-PF, Form 990, meeting the public support tests, and trust income taxation planning. He has published the following articles for the Family Foundation Advisor: 1) Good News- Grants Can Reduce Foundations’ Unrelated Business Income and 2) An Overview of the Minimum Distribution Requirements. He has also co-authored an article, New IRS Rules for Excess Benefit Transactions, for the California Association of Nonprofits newsletter.
Reynolds T. Cafferata, Esq.
Reynolds Cafferata is a partner in the Los Angeles law firm of Rodriguez, Horii, Choi & Cafferata LLP, where he advises charitable organizations and individuals regarding complex charitable gifts, charitable trusts, donor-advised funds, private foundations, support organizations, and other gift mechanisms. He also advises charitable organizations with respect to gift acceptance, risk management, unrelated business income, self-dealing and intermediate sanctions, endowment management, and state law compliance issues. Cafferata advises corporate fiduciaries regarding the management of charitable trusts. His representation of charities and fiduciaries includes contested probates and judicial reformation of trusts. He also acts as an expert witness on matters related to charities and trusts. Cafferata earned his juris doctor degree from University of Southern California in 1992 (Order of the Coif), and his bachelor’s degree from George Washington University in 1989 (summa cum laude). He has been named by Los Angeles Lawyer as a “Super Lawyer” from 2005 to 2014 and named “Best Lawyer” in Non-Profit/Charities Law by The Best Lawyers in America, published by Woodward White, Inc. He was also named the “Los Angeles Best Lawyers Trusts and Estates Lawyer of the Year” (2011) and “Los Angeles Best Lawyers Non-Profit and Charities Law Lawyer of the Year” (2014). He has an “AV” rating from Martindale-Hubbell.
No Agenda or Materials posted.