Dellutri Law Group - December 2022

COALITION CORNER

NEEDS ARE GREATER THAN EVER AFTER IAN

Hurricane Ian impacted practically everyone in the southwest Florida community. Homes, cars, and jobs were lost unexpectedly. Many in our community had no insurance to cover damage to their homes. As a result, the need for donations at the Homeless Coalition is greater than ever. From nonperishable food staples to gently used clothing, the need has been expanded greatly by Ian. For more information on donating or volunteering, please visit the Coalition’s website at CCHomelessCoalition.org/get-involved. While natural disasters and the holidays bring attention to the immediate needs of those struggling in our community, I will share some ways you can help in the future through a concept known as “planned giving.” This is where you plan a future gift to a charitable organization that you support and feel passionate about that can lead to great benefits even when you are gone. Here are some examples: 1. Life Insurance — For a modest, upfront, lump sum premium, you could leave a lasting legacy of $100,000 or more to your favorite charity by naming that charity as the beneficiary of your policy. Talk to a life insurance agent about the many options available to turn a small gift into a meaningful benefit down the road. 2. Transfer on Death (TOD) — Whether it’s a CD, investment account, IRA, or other investment vehicle, you can designate a charity as the recipient of those funds, and it avoids the probate process upon your death by designating the charity as the TOD beneficiary of the account. 3. Required Minimum Distributions (RMD) — Once you reach the age of 72, you will be forced to withdraw from your traditional individual retirement accounts (IRA) set up while you were working. Since those monies were not taxed when you deposited them into your account,

Uncle Sam will have his hand out to collect the taxes owed. One way to reap the greatest benefits if you wish to support a favorite charity is to have the RMD go directly to that charity so that you will get the charitable deduction and avoid tax liability for those funds. Under the IRS’s 2021 rules, you can donate up to $100,000 tax-free from your qualifying IRA. 4. Donation of Securities — While the markets have been down this year, they will eventually bounce back. Donating appreciated securities is another way to get the most out of that appreciated investment and avoid hefty capital gains taxes, and it allows your favorite charity to reap the benefits of your wise investment strategies. 5. Specific Bequest in your Will or Trust — We are always concerned about having the funds to care for ourselves while alive. There is a simple way to ensure you have the necessary funds to live and still contribute financially to a favorite charity once you are gone. Leave the organization a specific gift in your last will and testament or your trust that they will receive only upon your death. This provides available funds while you are alive, then passes to the charity upon your death. You can give a specific dollar amount or a percentage of your estate or trust assets. Also, you can leave real estate, cars, boats, collectibles, stocks and bonds, and other assets. The preceding are some examples of how you can significantly impact your favorite charity that most people never think of while also reaping possible financial benefits. I encourage you to talk to your investment advisor and estate planner about opportunities to help your favorite charities while you are alive and to create a legacy when you are gone. –Mark Martella, Esq.

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