Charities and Retirement Plans: Friends or Foes?
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Salvatore J. LaMendola, Esq.
September 3, 2025
Description:
Charities can appear in a variety of places in living trusts, such as recipients of pre-residuary bequests, takers of a portion of a residuary bequest, permissible appointees of powers of appointment, or as “atom bomb clause” beneficiaries. They can also be named as remainder beneficiaries of conduit trusts, “age 31” trusts, special needs trusts, standard accumulation trusts, and testamentary charitable remainder trusts. This presentation will explore whether charities found in each of those places would be beneficial (a “friend”) or detrimental (a “foe”) to the tax advantages enjoyed by IRAs and other retirement plans.
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Continuing Education Credits
InterActive Legal is not an approved Continuing Education (CE) Sponsor. However, several states and
regulatory agencies for a variety of professionals that participate on our teleconferences may still receive
continuing education credit for their participation. If a participant wishes to receive CE credit for their
participation in these teleconferences, they must apply to receive credit on their own and through their
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credit and is not guaranteed by the webinar sponsors.
Salvatore J. LaMendola, Esq.
Salvatore J. LaMendola, Esq. has been a member of the Trusts and Estates Practice Group at Giarmarco, Mullins and Horton, P.C. since 1996. Sal received his J.D. from the Notre Dame Law School and holds a B.B.A. from the University of Notre Dame.
His main practice areas are general estate planning; amending irrevocable trusts through trust decanting, exercises of power of appointment, and other techniques; pre-death and post-death planning for IRAs and other retirement plans; and charitable planning with charitable remainder trusts, charitable lead trusts, and private foundations.
Sal is a member of the Probate & Estate Planning Section of the State Bar of Michigan. He is also a regular continuing education presenter for legal education webinar providers Rossdale of Miami, FL and Strafford of Dallas, TX. He also serves on Strafford's Estate Planning Advisory Board and on the InterActive Legal Practice Advisory Board.
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