The Summit

Reynolds Cafferata, Stephanie Casteel, Erik Dryburgh, Michele McKinnon, Jeff Thede

THURSDAY, OCTOBER 3 AND FRIDAY, OCTOBER 4

There are things you and your gift planning program absolutely must do well. Some of these are controlled by rules and regs. If you falter, you’ll be in trouble with the law. The most important things maintain your credibility in the eyes of your donors. You must deliver what you promise—the benefits to the individual donor and the impact on the world. Is what you’re doing now good enough? If not, how can you improve? Summit sessions offer an opportunity to expand your understanding of “best practices.” With facilitators and experienced peers, you’ll collaborate to analyze situations and solve problems before you encounter them in your own work.

October 3
10:00 – 11:00    Donor Advised Funds    Reynolds Cafferata
11:30 – 12:30    Gift Substantiation    Stephanie Casteel
2:00 – 3:00    Enforcement and Donor Restrictions    Erik Dryburgh

October 4
10:00 – 11:00    Bequest Administration    Michele McKinnon
11:30 – 12:30    Internet/Interstate Fundraising    Jeff Thede

 

 

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Reynolds Cafferata

Partner, Rodriguez Horii Choi & Cafferata

Reynolds is a partner in the Los Angeles firm Rodriguez Horii Choi & Cafferata. His practice is concentrated in the area of nonprofit, tax, estate and trust law. He has experience advising charitable organizations and high net worth individuals regarding:
• Planning complex charitable gifts and charitable trusts,
• Creating and operating donor advised funds, private foundations and support organizations,
• Creating policies for gift acceptance and risk management, unrelated business income taxes, and self-dealing and intermediate sanctions excises taxes, and
• Sophisticated estate planning and wealth transfer planning. Reynolds is a past board member of NCPG, and served as chair of the 2002 National Conference on Planned Giving. He received his law degree from the University of Southern California and is a Fellow of the American College of Trust and Estate Counsel.

Stephanie “Stevie” Casteel

Partner, Wallace Morrison & Casteel

Stevie’s area of expertise is in charitable gift planning and exempt organizations. She has been selected by her peers for inclusion in the Best Lawyers in America Guide in the areas of both Non-Profit/Charities Law and Trusts & Estates since 2009. Stevie is a Fellow of the American College of Trusts and Estates Counsel (ACTEC) and is an appointed member of its Charitable Planning and Exempt Organizations Committee and New Fellows Steering Committee. She serves as Chair of the Legislative and Regulatory Issues Committee of the Charitable Planning and Exempt Organizations Group of the Real Property, Trust & Estate Law Section of the American Bar Association (ABA), and she serves the ABA as an Associate Probate and Trust Articles Editor for Property & Probate. Stevie also serves as a member of the Steering Committee of the American Law Institute. She has been named a Georgia Super Lawyer by Atlanta Magazine for many years and as one of the Top 50 Women Lawyers since 2009. Stevie graduated from Agnes Scott College and she received her law degree from Emory University Law School in 1991.

Erik Dryburgh

Partner, Adler & Colvin

Erik Dryburgh is a principal in the law firm of Adler & Colvin, which specializes in representing nonprofit organizations and their donors. Erik’s areas of expertise include charitable gift planning, nonprofit organizations, donor advised funds and endowments. Erik authored the chapter “Charitable Remainder Trusts,” in California Estate Planning, Continuing Education of the Bar (2002) and has published numerous articles on charitable gift planning. He is the past Chair of the Charitable Planning and Exempt Organizations Committee of the American College of Trust and Estate Counsel (ACTEC), and a member of the American Bar Association’s Real Property, Trust and Estate Section. He is a past board member of the National Association of Charitable Gift Planners, the San Francisco Estate Planning Council and the Northern California Planned Giving Council. Erik received the 2005 Phil Hoffmire Service Award from the Northern California Planned Giving Council. Erik earned an undergraduate business degree from the University of Wisconsin at Madison, and his JD at the University of California at Berkeley, Boalt Hall. He is also a Certified Public Accountant (inactive).

Michele McKinnon

Partner, McGuire Woods

Michele serves as the chair of the firm's nonprofit and tax-exempt organizations practice team. With more than 33 years of experience, she routinely represents many public charities, major colleges and universities, supporting organizations, large private foundations, and charitable trusts on a variety of federal tax and governance matters. She assists tax-exempt organizations in all aspects of compliance with the federal tax laws, as well as with governance, endowment and investment matters. Her practice includes advice on compliance with the excess benefit transaction rules and the private foundation rules, including self-dealing, excess business holding, and taxable expenditure issues, participation in joint ventures, and consequences of unrelated trade or business activities. She also assists these organizations in dealing with the IRS in tax controversy matters and compliance audits. Her work also includes structuring planned gifts to charitable organizations, including the use of charitable remainder trusts, charitable lead trusts, charitable gift annuities and conservation easements. She also works in the areas of estate planning, and estate and trust administration, handling the administration of large complex estates, fiduciary income tax matters, fiduciary litigation, and risk management for corporate trust departments. Michele is a Fellow in the American College of Trust and Estate Counsel, and previously served as its Virginia State Chair. She also currently serves as Vice Chair of its Charitable Planning & Exempt Organizations Committee and will become Chair of that Committee in March 2019. She is also a member of the Fiduciary Income Tax Committee of the Tax Section of the American Bar Association. She is a former chair of the Trusts and Estates Section of the Virginia State Bar.

Jeffrey Thede

Partner, Thede Culpepper Moore Munro & Silliman LLP

Jeff’s practice emphasizes estate and trust planning and administration, charitable planning, and tax-exempt organizations. He is admitted to practice in Oregon and Washington. Jeff is a member and past president of the Estate Planning Council of Portland, a Fellow of the American College of Trust and Estate Counsel and a member of the College’s national Charitable Planning Committee, a member of the Legislative and Legal Affairs Team of the Council on Foundations’ Committee on Community Foundations, and a member of the Northwest Planned Giving Roundtable. Jeff volunteers with a variety of charitable organizations, including colleges, foundations, and land trusts. He is a director and past president of Portland Opera Association and a director of the ACTEC Foundation. He is also a member of the planned giving advisory committees of Oregon Health & Science University Foundation and Providence Foundations — Oregon. Jeff is also a past president of Oswego Lake Country Club. Jeff earned his bachelor’s degree at the University of Oregon and his law degree at Willamette University College of Law.

The Summit

The Real Demographics of Baby Boomers - A very special generation or just typical old people?

Dr. Russell James​ III

friDAY, OCTOBER 19, 10:00 A.M. – 11:00 a.M.

 

In this irreverent and entertaining session, Dr. James reviews nationally representative data on Baby Boomers and their planned giving. Beyond simple statistics, this session demonstrates that demographic realities should change how and when you communicate planned giving information to Boomers. If you want a session based on hard data that goes beyond "just so" stories with obligatory pictures of Woodstock, Vietnam, and Neil Armstrong, then this is the place for you!

CFRE: Approved for 1 point  

CFP: Approved for 1 point  

CAP: Approved for 1 hour CE Credit

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Dr. Russell James III

Professor & CH Foundation Chair in Personal Financial Planning,
Director of Graduate Studies in Charitable Planning, Texas Tech University

Russell James, J.D., Ph.D., CFP® is a professor at Texas Tech University where he directs the on-campus and online graduate program in Charitable Financial Planning. Prior to his career as an academic researcher, Russell worked as the Director of Planned Giving for Central Christian College in Moberly, Missouri, for 6 years and later served as president of the college for more than 5 years, with direct and supervisory responsibility for all fundraising. During his presidency the college successfully completed two major capital campaigns, built several new debt-free buildings, and more than tripled enrollment. Russell has published research in more than 40 different peer-reviewed scientific journals and has been quoted on charitable and financial issues in a variety of news sources including The Economist, The New York Times, The Wall Street Journal, CNN, MSNBC, CNBC, ABC News, U.S. News & World Report, USA Today, the Associated Press, Bloomberg News and the Chronicle of Philanthropy.

 

The Summit

Make Your Charitable Estate Plan Great Again

Christopher Hoyt

THURSDAY, OCTOBER 18, 2:00 – 3:00 P.M.

This session will focus on strategies, traps and solutions for charitable uses of retirement assets. We will first address the impact of the 2018 tax changes on charitable giving, with tax strategies for the 20 million households that will no longer get income tax savings from their charitable gifts because they will not be itemizing their tax deductions. Then we will consider the increased importance of “Charitable IRA Rollover” and review strategies for charitable bequests of retirement assets, including an introduction to “income-based charitable bequests,” a way for an estate or trust to get income tax savings from charitable bequests.

CFRE: Approved for 1 point  

CFP: Approved for 1 point  

CAP: Approved for 1 hour CE Credit

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Christopher Hoyt

Professor of Law, University of Missouri – Kansas City

Christopher Hoyt is a Professor of Law at the University of Missouri Kansas City School of Law where he teaches courses in the area of federal income taxation, charitable organizations and retirement plans. He received an undergraduate degree in economics from Northwestern University and dual law and accounting degrees from the University of Wisconsin.
Chris is currently the Vice-Chair of the Charitable Group (Section of Trusts and Estates, American Bar Association) and he serves on the editorial board of Trusts and Estates magazine. He is an ACTEC fellow and has been designated by his peers as a "Best Lawyer." He was elected to the Estate Planning Hall of Fame by the National Association of Estate Planners & Councils.

The Summit

Boomers & Gift Planning: Easy Rider or Apocalypse Now

Jeff Comfort, Cynthia Krause, Scott Lumpkin

THURSDAY, OCTOBER 18, 3:30 – 5:00 p.m.

 

What’s it like to work with Baby Boomers on planned gifts? How do you talk to them? What do they care about? What issues affect their ability and willingness to make planned gifts? Is the long-awaited intergenerational wealth transfer setting them up to make transformational gifts? What will it take to motivate them to do so? In this session, three Baby Boomers who have spent their careers in gift planning will share personal experiences working with other Baby Boomers on planned gifts, provide practical insights into how to close transformational gifts from Boomers, and answer your questions about how to be more effective working with this critical generation.

 

CFRE: Approved for 1.5 points

CAP: Approved for 1.5 hours CE Credit

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Jeff Comfort

Vice President - Principal Gifts & Gift Planning, Oregon State University Foundation

Jeff Comfort has 33 years of gift planning experience. He currently is vice president of principal gifts and gift planning at the Oregon State University Foundation, where he provides strategic leadership to the gift planning program and oversees the staff that assists donors in making deferred, assets-based or complex gifts to the university. He spent 18 years at Georgetown University, where he oversaw university-wide gift planning efforts resulting in approximately $500 million of gift commitments and receipts in his tenure. Before arriving at Georgetown in 1995, he spent 11 years in Denver directing the gift planning program for the National Jewish Medical and Research Center. As a volunteer leader of CGP (when it was the National Committee on Planned Giving), Jeff served as president, chaired the 10th National Conference on Planned Giving and was a member of the NCPG board of directors for five years. Additionally, he was a member of the ethics committee and chaired the task force on gift valuation.

Cynthia Krause

Vice President – Gift Planning, Baylor Health Care System Foundation

Cynthia Krause is currently Vice President of Gift Planning for Baylor Health Care System Foundation, overseeing all traditional gift planning efforts, including outright gifts of complex assets. A former estate-planning attorney, she also served as Associate Trust Counsel for Baptist Foundation of Texas and principal consultant for Wilson & Krause. She held a faculty appointment at The College of William & Mary National Planned Giving Institute, served on the NCPG board of directors, chairing its 11th National Conference on Planned Giving, and was a member of the editorial advisory board of Planned Giving Today.

Scott Lumpkin

Principal, Scott R. Lumpkin & Associates LLC

Scott Lumpkin consults with nonprofit organizations and individuals on transformational philanthropic strategies, with a focus on planned, major and principal gifts. Prior to launching his consulting firm in 2015, Scott had a 32-year advancement career at the University of Denver working primarily with high-net-worth donors to maximize their philanthropic impact. Scott led DU’s gift planning program for more than 25 years before serving five years as Vice Chancellor of University Advancement. During his career at DU, Scott provided leadership to a number of fundraising campaigns and facilitated many of the University’s largest and most complex gifts.

The Summit

Tax Planning for the Rich and Famous Baby Boomers 

Joseph P. Toce Jr

Thursday, October 18, 11:30 – 12:30 p.m.

 

Baby Boomers have experienced substantial changes over the years. They were the beneficiaries of a huge inheritance (which is ongoing) from the World War II generation; they were part of a transformation and consolidation of US industry; they became much more liquid than prior generations, giving rise to enormously profitable alternative (hedge) fund businesses, and they experienced and invested in major technological advances. The personal lives of Boomers have been impacted by longer life expectancies and multiple marriages. Access to information has caused them to be more likely to “measure” the impact of charitable giving as well as taxes. This session will focus on the types of assets Boomers are likely to own; their family financial architecture (trusts, LLCs etc.), and the sophisticated tax planning that well-advised Boomers are likely to have employed, to help gift planners better understand the framework for integration of major charitable gifts.

 

CFRE: Approved for 1 point

CFP: Approved for 1 point  

CAP: Approved for 1 hour CE Credit

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Joseph P. Toce Jr.

Managing Director, Andersen Tax LLC

Joe Toce is a founder and Managing Director of Andersen Tax LLC. He is the author of The Tax Economics of Charitable Giving, which is the leading text on charitable giving. Over his 40-year career, he has advised many of the most successful families in the country on their private tax matters, including charitable giving.

The Summit

The Lost Cohort

Ruth Fitzgibbons

FRIDAY, OCTOBER 19, 11:30 A.M. – 12:30 P.M.

From the perspective of a long-time marketer, this session will examine why many brands have all but abandoned the Baby Boom generation—despite its size and disposable income—to chase after Millennials. Gift planners will find they have much to learn from a few companies that are waking up and starting the courtship anew, armed with a host of new tools and technology

 

CFRE: Approved for 1 point

CAP: Approved for 1 hour CE Credit

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Ruth Fitzgibbons

Principal - Public Relations & Cause Branding, The Richards Group

Ruth Fitzgibbons has spent two-and-a-half decades at The Richards Group, the largest independent branding agency in the U.S., which taught cows to urge America to “Eat Mor Chikin,” promised to “Leave the Light on for you” and has been “Making Cancer History” for 40+ years. As the Principal for Public Relations & Cause Branding, Ruth brings a wealth of experience thinking outside the box.