SIOUX FALLS ESTATE PLANNING COUNCIL

Estate planners should help clients determine their philanthropic goals and develop the most effective strategies to

attain those goals. This includes identifying the target donee(s) and ensuring that gifts, bequests and distributions will

be tax-efficient and in amounts, at times and for purposes consistent with the donor's wishes. In addition, charitable

organizations, assisted by their advisors, should strive to identify and avoid traps that may hinder pursuit of their

mission. We will address the following issues:

• Special issues related to impact investing

• Choosing the "right" vehicle by which to confer benefits on a charity

• Mechanics and benefits of directing retirement assets to charity

• Contemporary concerns of tax-exempt charities