Retirement Plans

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New author, Rick Pendykoski, examines the various gift opportunities with individual retirement accounts.

Charles Rounds takes us deep into a case which appears to change the way we need to look at IRA accounts.

A great summary of the IRA rollover rules and history provided by PGDC contributor David Wheeler Newman.

The IRA charitable rollover provision expired last year but could be reinstated retroactively, raising uncertainity in planning for 2014 IRA distributions.

The Charitable IRA has been a popular, albeit elusive planning tool. Nothing has changed currently. The option has still not been renewed by the IRS and uncertainty remains as to whether it will be. This makes planning a real challenge. Richard Fox offers cautionary...


Writing on behalf of the American Council on Gift Annuities, Conrad Teitell asks the Senate Finance Committee to make the expired charitable IRA provision permanent and to expand it to include rollovers for life-income charitable gifts.

The IRS has clarified that "required minimum distributions from an IRA taken by a taxpayer during 2010 cannot be rolled over to an IRA." This position prevents taxpayers who want to return RMDs they took from their IRAs during 2010 and then redirect them to...
As reported by Tom Herman of the Wall Street Journal, Congress is moving closer to extending the life of a popular law that has encouraged many older investors to donate to charity from their Individual Retirement Accounts.
23 Feb 2010 | Retirement Plans | National Publication | News story | 1 comments
Writing for The Chronicle on Philanthropy, Holly Hall reports, "Fund raisers who solicit large gifts need to become knowledgeable about the charitable aspects of a law that allows people to covert their regular individual retirement accounts into Roth IRAs this...
It just got more dangerous to use income in respect of a decedent for charitable bequests. In this article from the January 2009 issue of Trusts & Estates magazine, UMKC law professor Christopher Hoyt examines how a recent IRS Chief Counsel Memorandum and...
Can an IRA be used to help indirectly finance life insurance owned by a charity? In this article, Steve Leimberg reviews and comments on recently published Ltr. Rul. 200741016 in which the Service concluded the arrangement is not a prohibited investment in insurance...
According to the National Committee on Planned Giving, the latest results collected from the NCPG IRA Gifts Survey have reached the $100 million mark. More precisely, the latest survey results show 5,814 individual distributions with a total value of more than $102...
According to an article published by, IRA investors have taken advantage of provisions contained in the Pension Protection Act of 2006 to donate at least $75 million to charity. In an interview with the National Committee on Planned Giving, "The...

In a legal memorandum published earlier this week, the IRS concluded that a partial transfer of a decedent's IRA to charities in satisfaction of a pecuniary bequest via the decedent's trust results in gross income to the estate and fails to qualify for an offsetting...

14 Aug 2006 | Retirement Plans | National Publication | Article | 17 comments
On Thursday, August 17th, President Bush is scheduled to sign the Pension Protection Act of 2006 that includes a long-awaited provision that will permit taxpayers to make direct charitable transfers from their Individual Retirement Accounts. In this article, PGDC...
Using a CRT to help heirs of employees at companies that liquidate retirement accounts at death

With respect to 401(k) plans, only a surviving spouse can roll such amounts over into an IRA upon the death of the plan participant; otherwise, most companies require such amounts to be distributed within one year of death resulting in immediate income tax. In this...

10 Oct 2005 | Retirement Plans | National Publication | Article | 1 comments
Following publication of our follow-up article by Chris Hoyt on indirect IRA rollovers last week, PGDC member Bruce Kinsella posted the following comment: "Could you please illustrate an example of a donor cashing in stock, paying the long term gains, and gifting the...
4 Oct 2005 | Retirement Plans | National Publication | Article | 2 comments
Last week 1,300 gift planners convened in Orlando for the 18th National Conference on Planned Giving. And as suspected, the Katrina Emergency Tax Relief Act of 2005 and its implications on "indirect" IRA rollovers was a hot topic. In this follow-up to last week's...
Those following the Katrina Emergency Tax Relief Act of 2005 were disappointed to learn that a provision that would have allowed direct tax-free rollovers of IRA assets to charity failed to make it into the final bill. However, the planned giving community has been...
2 May 2003 | Retirement Plans | National Publication | Technical Report

Qualified retirement plans and individual retirement accounts are trusts or custodial accounts that hold a person's tax deferred retirement assets. Their principal tax advantage is income tax deferral. They include IRC Sec. 401(a) Qualified Retirement Plans (profit...


A potentially useful lifetime charitable giving technique for donors who own appreciated employer stock in a qualified retirement plan is described in this article by Dan Rice. As the article explains, the technique involves obtaining favorable tax results for the...

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Define: Retirement Plans

Qualified retirement plans and individual retirement accounts are trusts or custodial accounts that hold a person's tax deferred retirement assets.

Recent activity

The Pension Protection Act of 2006: A Guide to Charitable IRA Rollovers

Using an IRA to Finance Charity-Owned Life Insurance

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Treacherous Waters