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Tax-Efficient Charitable Planning Strategies

Level: Intermediate
Runtime: 61 minutes
Recorded Date: November 23, 2020
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  • Philanthropy today
  • New legislation
  • Beyond Cash
  • Case Studies
Runtime: 1 hour
Recorded: November 23, 2020


With market volatility, the COVID-19 outbreak and related legislation, there are significant opportunities with charitable planning and giving this year. As needs grow exponentially and nonprofit resources diminish, donor support is more critical now than ever.

This presentation will cover timely and tax-efficient strategies for 2020 and beyond such as donating noncash assets-- including publicly-traded securities, restricted stock, business interests, and other non-publicly traded assets--to public charities. Charitable contributions of these complex assets can help your client eliminate capital gains, benefit from an income tax deduction and provide even more support to their favorite charities. While the tax benefits are seemingly straightforward, these types of assets need to be handled with care. Engage with our experts as they discuss trends, pinpoint common mistakes and offer practical guidance to effectively help your clients leverage these often-overlooked appreciated assets.

This program was recorded on November 23rd, 2020.

Provided By

American Bar Association
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Susan L. Abbott

Partner, Trusts & Estate Planning
Goodwin Procter, LLP

Sue Abbott, a partner in Goodwin’s Trusts & Estate Planning practice, is the chair of the firm’s Exempt Organization group, former chair of the firm's Higher Education practice, and a member of the firm's Impact and Responsible Investing practice. She focuses her practice on tax-exempt organizations, probate and trust law, and estate planning, with a particular emphasis on charitable planning. She advises tax-exempt organizations on issues related to their formation, operations and planned giving programs.

Ms. Abbott has been recognized as a New England Super Lawyer and as a ”Top Woman of Law” by Massachusetts Lawyers Weekly. She has also received the Massachusetts Lawyers Weekly’s Excellence in Pro Bono Award.

Ms. Abbott works extensively with charitable organizations, helping them to incorporate and obtain tax-exempt status and advising on issues such as foreign charitable activity, political activity and lobbying restrictions, intermediate sanctions and the private foundation excise taxes. She also works with charitable organizations to structure and administer planned giving programs.

Ms. Abbott works with individual clients to structure their estate plans and lifetime gift programs to best achieve their objectives, while reducing federal and state estate taxes. Her practice encompasses all areas of estate, gift, generation-skipping and income tax planning. She has worked with clients to structure a broad variety of charitable gifts, including charitable remainder trusts, charitable lead trusts, private foundations, charitable gift annuities and conservation restrictions. Ms. Abbott also advises banks and trust companies regarding their trust programs and handles complex estate administration matters.

Ms. Abbott is a fellow of the American College of Trust and Estate Counsel (ACTEC), a national elective organization of trust and estate attorneys, and serves on its Charitable Planning Committee. She is a member of the Boston and American Bar Associations, as well as the Boston Estate Planning Council, the Boston Probate Forum and the Planned Giving Group of New England. She is also a member of the National Association of College and University Attorneys (NACUA).

Ms. Abbott is a past member of the Board of Trustees of Massachusetts Continuing Legal Education as well as the MCLE Estate Planning Curriculum Advisory Committee. She currently serves as co-chair of the Charitable Board Service Committee of the Tax-Exempt Organization Section of the Boston Bar Association and served as co-chair of the Estate Planning Committee of the BBA’s Trusts and Estates Section from 2010-2012. In 2004, Ms. Abbott was selected to participate in the Boston Bar Association’s Public Interest Leadership Program.

From 1995 through 1999, Ms. Abbott was an associate at Williams & Connolly in Washington, D.C., where she practiced in the fields of tax and estate planning. She served as a Senior Manager in PricewaterhouseCoopers’ Wealth Transfer Solutions practice from 1999 through 2000.

Ms. Abbott is recognized in U.S. News-Best Lawyers for her work in Trusts & Estates. She has been named as a New England "Super Lawyer" since 2010 and previously was named as a Super Lawyer "Rising Star”.

In 2013 she was honored as a "Top Woman of Law" by Massachusetts Lawyers Weekly and in 2014 she received an "Excellence in Pro Bono" award from Massachusetts Lawyers Weekly. Her work contributed significantly to the firm's receipt of the 2014 National Public Service Award from the Business Law Section of the American Bar Association.

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Laurie Roche

Director, Complex Assets Group
Fidelity Charitable

Laurie Roche is the Director of Complex Assets at Fidelity Charitable.

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Nathan Daley

Vice President, Head of Complex Assets Group
Fidelity Charitable

Nathan Daley is Vice President of the Complex Asset Group at Fidelity Charitable®, an independent public charity that has helped donors support more than 190,000 nonprofit organizations with nearly $19 billion in grants since its inception in 1991. The mission of Fidelity Charitable® is to further the American tradition of philanthropy by providing programs that make charitable giving simple and effective. Mr. Daley assumed his current position in 2014. In this role he works directly with donors, their advisors, and corporate and business lawyers to facilitate the charitable contribution of non-publicly traded assets to achieve the most favorable tax treatment with the greatest charitable impact.

Prior to joining Fidelity Charitable, Mr. Daley was a corporate and securities attorney at the law firm of Kelly Hart & Hallman in Fort Worth, TX. His practice focused on representing public and private companies, private equity funds and business owners in connection with mergers and acquisitions, public and private offerings of debt and equity securities, entity formation, joint ventures, corporate governance matters, and drafting and negotiating complex commercial agreements.

Before that he was a litigation attorney at Thompson & Knight in Dallas. Mr. Daley received a bachelor of business administration degree in finance from the Business Honors Program at The University of Texas at Austin and a juris doctorate, summa cum laude, from Texas Tech University School of Law and his LLM in Taxation, with distinction, from the Georgetown University Law Center. He is admitted to practice law in the State of Texas and is a Fellow of the Texas Bar Foundation.

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