Webinar Transcript (4/30/2026): Qualified Charitable Distributions: Rules, Opportunities, and Tax Traps for 2026 and Beyond
Host: Jonathan I. Shenkman, President & Chief Investment Officer of ParkBridge Wealth Management (Contact: jonathan@parkbridgewealth.com)
Panelists: : Brian M. Balduzzi, Esq., Associate, Faegre Drinker Biddle & Reath LLP (Contact: (brian.balduzzi@faegredrinker.com) AND Lisa S. Presser, Esq. Partner, Faegre Drinker Biddle & Reath LLP (Contact: (lisa.presser@faegredrinker.com)
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Jonathan Shenkman: Good morning, and welcome to the Park Ridge Wealth Management Spring Webinar Series. This program is entitled, Qualified Charitable Distributions, Rules, Opportunities, and Tax Traps for 2026 and Beyond.
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Jonathan Shenkman: As always, my name is Jonathan Shankman. I'm the President and Chief Investment Officer of Park Bridge Wealth Management. In that role, I serve in a fiduciary capacity to help my clients achieve their financial objectives. The goal of my programs is to bring professionals together to help them better serve their clients. This is done by educating attendees on the latest topics in wealth planning, and by encouraging collaboration between a client's attorney, CPA, and financial advisor where appropriate.
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Jonathan Shenkman: My practice focuses on working with high net worth families, businesses, and not-for-profits. I manage individual investment portfolios, trust accounts, corporate retirement plans, and endowments to help my clients achieve their goals.
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Jonathan Shenkman: In addition to the 20 or so events I run every year, I also do a fair amount of writing on the topics of investing and financial planning, and you can read my work in a variety of periodicals, including Barron, CNBC, Forbes, Kiplinger, The Wall Street Journal, and Trust and Estates magazine.
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Jonathan Shenkman: To name just a few. You can see all my work on my website at parkbridgewealth.com forward slash articles, or by following me on social media at Jonathan on Money. Additionally, you can check out my weekly podcast, which is also called Jonathan on Money, and you can listen to that on Apple, Spotify, or wherever you get your podcasts. And finally, I published my first book, D's for Diversification, The ABCs of Personal Finance, which can now be purchased on Amazon or at JonathanOnMoney.com.
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Jonathan Shenkman: It's a great way to support these programs.
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Jonathan Shenkman: Today, we're privileged to hear from Lisa Presser and Brian Balduzzi, both of Fager, Drickle, Biddle, and Reath, based in Princeton, New Jersey, in Philadelphia, Pennsylvania. Just by way of background, Lisa advises high-net-worth individuals on preserving and transferring family wealth. He takes the time to understand each client's
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Jonathan Shenkman: personal and financial goals, and develops tailored plans to achieve them. She has deep experience with generational skipping, transfer tax planning, and other sophisticated succession techniques, and is a long-time leader at the firm, where she heads its private client practice group.
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Jonathan Shenkman: Brian provides comprehensive legal counsel to entrepreneurs, executives, and families seeking to achieve their financial and legacy goals.
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Jonathan Shenkman: With a strong foundation and trust in estates, supported by his background in tax and investment management, Brian delivers holistic advice for intergenerational and business succession planning. His work includes crafting sophisticated estate plans, structuring tax-efficient wealth transfers.
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Jonathan Shenkman: minimizing income, gift, fiduciary, and estate tax, and supporting clients through business growth and transition. And today, Lisa and Brian will be speaking on qualified charitable distributions, rules, opportunities, and tax crafts for 2026 and beyond.
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Jonathan Shenkman: And with that introduction, I'll now turn the program over to Lisa and Brian.
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Brian M. Balduzzi: Thank you so much, Jonathan. Good morning, everyone. Our learning objectives for this podcast are to summarize the rules and requirements for QCDs, qualified charitable distributions, to discuss the tax advantages of making QCDs, to analyze case studies for making QCDs.
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Brian M. Balduzzi: to identify some pitfalls and traps for planning with QCDs, and potential takeaways and next steps.
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Brian M. Balduzzi: So that's our agenda, basically. Okay, I'm going to just talk a little bit about the rules and requirements of QCDs.
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Brian M. Balduzzi: So what is a qualified charitable distribution? It's a distribution from an account owner's traditional or Roth IRA, but not a SEP or a Simple IRA, not a 401 , not a 403B, or other workplace retirement plan.
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Brian M. Balduzzi: But direct payments from an IRA or a Roth to a public charity. So, you could roll over your 401 or your 403B to an IRA, and then make a QCD.
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Brian M. Balduzzi: For now, those QCDs need to be to public charities, and not to a donor-advised fund or a private foundation. It may be made to a community foundation.
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Brian M. Balduzzi: as a qualifying fund. There are proposals to change this, and to allow for the QCDs to go to a donor-advised fund or a private foundation, but right now.
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Brian M. Balduzzi: These proposals are only that, proposals, and unlikely to be added as far as we can see.
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Brian M. Balduzzi: These also may be made from an inherited IRA.
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Brian M. Balduzzi: First rule is the account owner must be at least 70 and a half to consider QCDs.
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Brian M. Balduzzi: What are the limitations? So the annual QCT limitations are indexed for inflation. In 2026, it's $111,000 per account owner, and it's an aggregate across all your IRAs, so that you could take it from one or another.
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Brian M. Balduzzi: In addition, there's a one-time distribution of up to $55,000. Now, it's not a lot, but this is what we have, in 2026, and it will be indexed annually for inflation to a public charity to create either a charitable gift annuity or a charitable remainder trust. So, if you've only got $55,000 to do this with.
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Brian M. Balduzzi: More likely, you would do a charitable gift annuity rather than create a crut, because a lot of administrative
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Brian M. Balduzzi: You know, costs and time, but you do have this additional $55,000 one-time gift.
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Brian M. Balduzzi: What's the procedure?
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Brian M. Balduzzi: So the first thing is, you talk to your IRA custodians about
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Brian M. Balduzzi: how QCDs are made. And I'm going to pause for a minute. It's very important, if you're going to do a QCD, to have your whole team involved. You want to talk to your estate planning attorney, your accountant, and your financial advisor, usually the same as the IRA custodian. You want to make sure everyone's on the same page. You want to make sure that somebody is really making sure that
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Brian M. Balduzzi: you do all the procedures I'm going to outline. Because if you do one wrong, you may mess it up. And this is a real benefit for many people to save taxes and to be charitable, so we really want to make sure you do it exactly correctly.
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Brian M. Balduzzi: So the first thing is you talk to your team, the IRA custodian, and you
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Brian M. Balduzzi: tell them you'd like to make a distribution, a qualified charitable distribution, from your IRA to a public charity. Perhaps the check comes directly from the custodian. That might be the easiest way to do it, so, as an individual, you don't mess it up.
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Brian M. Balduzzi: So the custodian can write the check directly to the public charity, or they can say, we will give you a check from your IRA account for you to directly give to the public charity. Do not
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Brian M. Balduzzi: under any circumstances, take a distribution, and then say, oh, I'll take the distribution, and then I will
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Brian M. Balduzzi: send it to the charity, because that will not qualify for the QCT. I'll just, like, kind of stop for a minute. This is like grandma who says, I want to pay all the kids
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Brian M. Balduzzi: education costs, which you can do, 2503E, I'm not getting into it for this discussion. But then, they… the kids pay the tuition for their own kids, and she goes, well, that's okay, I'll reimburse you. Another kind of trick, pitfall, don't do it. You have to do it according to the rules.
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Brian M. Balduzzi: Okay. Request a contemporaneous letter from the public charity. They acknowledge that you sent from your IRA this gift. And it doesn't have to be 111, it could be 50, it could be 30, but up to 111, and inflation will bring it up over the next few years each year.
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Brian M. Balduzzi: The letter from the public charity will acknowledge the amount received, confirm if you've got anything for the gift. Sometimes they'll take you to a dinner, they'll, you know, do something for you, and that would reduce the qualified charitable distribution.
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Brian M. Balduzzi: Retain statements of any electronic transfers or a copy of the check. So, all those are very, very important rules.
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Brian M. Balduzzi: A couple more things. How is the QCD reported for income tax purposes? You will get from your IRA a 1099-R at the beginning of the year following the year you made the QCD.
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Brian M. Balduzzi: What you need to do is to report the total amount of distributions from the 1099-R on line 4A of your 1040.
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Brian M. Balduzzi: That's not enough. Then you need to subtract the QCD from that distribution, and then report the remainder, even if it's zero, on line 4B of the 1040.
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Brian M. Balduzzi: Best practice is probably to just write QCD next to 4B. But even if the whole distribution went to charity, and what comes down to 4B is zero, it's important to report it in this manner, and then indicate that it was a QCD.
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Brian M. Balduzzi: You should always retain separate records to confirm how much you used as a QCD in that income tax here.
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Brian M. Balduzzi: I'll now turn to Brian, who may want to correct anything I said incorrectly, or to talk about the tax advantages of QCDs.
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Brian M. Balduzzi: Thank you, Lisa.
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Brian M. Balduzzi: So, understanding not only what we need to do, what are the rules and procedures for a qualified charitable distribution, QCD, but why does this matter for clients? Why should you put this in your arsenal of tricks if you're a financial advisor or accountant, or if you're a client yourself with an IRA and you're 70 and a half, or approaching that age?
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Brian M. Balduzzi: Why think about this?
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Brian M. Balduzzi: Well, first, as a review.
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Brian M. Balduzzi: We have, under our IRAs, required minimum distribution rules, and these change under the SECURE Act and SECURE Act 2.0, so I think it's important to review them, and then clarify where QCDs play a role in these required minimum distributions and retirement planning.
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Brian M. Balduzzi: So under the SECURE Act 2.0, the required beginning dates, when we need to start taking our required minimum distributions, changed.
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Brian M. Balduzzi: You might have remembered that 70 and a half, because it was that for many years. However, now, if you're born between 1951 and 1959,
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Brian M. Balduzzi: You start your RMDs, meaning your required beginning date begins when you turn 73.
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Brian M. Balduzzi: And when you start taking your RMDs after that might depend, and you would want to talk with your financial advisor, but at least by April, following the year that you turn 73.
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Brian M. Balduzzi: If you're born in 1960 or later, it will then change to 75. So there's a planning opportunity here, as you'll see, various ages, for when we will need to start taking a portion of our IRAs out as a required minimum distribution.
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Brian M. Balduzzi: So, as I mentioned, these will need to be made April 1st of the year following you obtaining your required beginning date.
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Brian M. Balduzzi: So, for example, if Rita was born on February 5th, 1952, and she has a $5 million IRA as of December 31st, 2025, she would need to take her first RMD either April 1st of 2026 or December 31st of 2025 to avoid a 25%
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Brian M. Balduzzi: Penalty.
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Brian M. Balduzzi: If she chooses to wait until that April 1st, 2026 date, she'll need to take a second RMD by December 31st of 2026.
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Brian M. Balduzzi: So why does this matter, right? So, you have a $5 million IRA as Rita, and you're taking distributions from it.
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Brian M. Balduzzi: You'll be working with a financial advisor, or you'll have clients that'll be working with you to help plan for cash flow and income tax planning. This is, to the extent it's a
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Brian M. Balduzzi: traditional IRA, you might be paying taxes on it, and being… incorporating it into your taxable income for the given year.
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Brian M. Balduzzi: But QCDs can be a tax-efficient way, if you're charitably inclined, to manage some of your income tax and cash flow needs. So let's take an example here again. If Ronnie is born May 6, 1951, with a $3 million IRA as of December 31st, 2025,
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Brian M. Balduzzi: His RMD will be approximately $203,000 in 2026.
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Brian M. Balduzzi: In January of 2026, he might meet with his team of advisors, as Lisa suggested.
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Brian M. Balduzzi: Before he takes any distributions from his IRA, any portion of his RMD,
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Brian M. Balduzzi: He could decide with his advisors that he's going to direct $100,000 from his IRA
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Brian M. Balduzzi: To be distributed to a public charity of his choosing.
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Brian M. Balduzzi: whereby he will reduce his RMD, dollar for dollar, by this QCD amount. So that $203,000
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Brian M. Balduzzi: RMD that we calculated for 2026 is reduced by the $100,000 QCD that he directed be made by the custodian of his IRA directly to the public charity.
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Brian M. Balduzzi: Reducing his RMD for 2026 to $103,000.
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Brian M. Balduzzi: And thereby, only the $103,000 would be inclusible in Ronnie's adjusted gross income, his AGI.
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Brian M. Balduzzi: And as you'll know, there's many impacts for reducing your AGI, such as
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Brian M. Balduzzi: Your federal and state income taxes, perhaps deduction limits for medical expenses, other charitable
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Brian M. Balduzzi: contributions, casualty loss, tax credits, retirement contributions, above-the-line deductions, some state taxes, the list goes on and on. But you, as advisor, you as client, will be intimately involved in looking at what
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Brian M. Balduzzi: your or your client's AGI is, and reducing that can have trickle-down benefits.
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Brian M. Balduzzi: Again, going back to the thesis, is the client, or are you, as the client and account owner, charitably inclined? And if you are, do you have an IRA to make distributions from for this QCD? And what are the benefits, tax-wise, to making it from this pot?
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Brian M. Balduzzi: And of course, we're going to be comparing, you might be thinking, well, why would I take it from my IRA versus my brokerage account?
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Brian M. Balduzzi: Well, there's some advantages, and this is where working with a team of advisors can help determine what the best bucket is. So, QCDs are coming from an IRA,
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Brian M. Balduzzi: Not from a 401K or 403 , it might be an inherited IRA, assuming that you are 70 and a half years old, but to the extent that you're looking from other buckets to give, like a brokerage account or a savings or a checking account.
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Brian M. Balduzzi: then you would perhaps take the benefit on your Form 1040,
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Brian M. Balduzzi: And pursuant to Internal Revenue Code Section 170.
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Brian M. Balduzzi: Under the One Big Beautiful Bill Act, passed on July 4th, 2025,
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Brian M. Balduzzi: The rules change for Section 170, in that the standard deduction taxpayers can now deduct $1,000, or for those that are joint filers, $2,000 for cash contributions made directly to a public charity. Not a QCD,
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Brian M. Balduzzi: and not made to a donor-advised fund, and not if you itemize. This is only for our standard deduction taxpayers. But I think it's important to note, because it's a new rule, it… you might be remembering something from a few years ago during COVID, I believe it was 2020 and 2021, there was a similar type of temporary rule. Well, now this is permanent under the One Big Beautiful Bill Act.
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Brian M. Balduzzi: However, those that itemize now have a permanent cap of 60% for cash contributions, but there is a new itemized charitable deduction floor of a 50 BIP.5% tax base, similar to AGI,
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Brian M. Balduzzi: that is reduced, or reduces, your charitable contributions to the extent you itemize. This is a disallowed amount that can be carried forward for up to 5 years, treated as a cash contribution, and can be used first for itemized charitable deductions in future years.
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Brian M. Balduzzi: But again, the rules changed under Section 170, under the One Big Beautiful Bill Act, for those that choose to itemize, as well as those that take the standard deduction, and that are taking and making charitable deductions from their brokerage account, savings account, checking account.
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Brian M. Balduzzi: QCDs, however, are not itemized deductions. They are not, counted as part of this $1,000 cash contribution to a public charity.
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Brian M. Balduzzi: Recall, they get reported on line 4A and 4B on the Form 1040, and are part of the distribution reported on the form
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Brian M. Balduzzi: 1099-R that you receive from your IRA.
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Brian M. Balduzzi: QCDs might exceed the RMD amount. So we took the example where Ronnie had $203,000 of his RMD, and he made a contribution via a QCD of $100,000.
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Brian M. Balduzzi: He could instead have a lower RMD, perhaps because his IRA is less.
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Brian M. Balduzzi: And he could make a QCD in excess of his RMD requirement.
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Brian M. Balduzzi: However, subject to the QCD requirement, so up to that $111,000 in 2026.
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Brian M. Balduzzi: And so there's some coordination here between what a client might want to make from their
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Brian M. Balduzzi: IRA as a QCD, and what they want to make from their other
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Brian M. Balduzzi: taxable accounts, their brokerage, their savings account, and there might be a blend of charitable giving. Again, coordinating among the accountant, financial advisor, investment advisor, and maybe an attorney to determine what bucket to give from.
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Brian M. Balduzzi: Next, let's take a broader case study example. I know we've had two, smaller examples, but let's bring this to life.
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Brian M. Balduzzi: Harry, 74, and Wilma, 73, are retirees who have been committed to charitable giving as part of their community engagement. They like to give $115,000
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Brian M. Balduzzi: $150,000 in the aggregate annually to multiple charities in any given year. For the past few years, they have been giving through their donor-advised fund at the guidance of their financial advisor.
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Brian M. Balduzzi: In 2026, they have $5 million in a joint brokerage account, $100,000 in high-yield savings account, and $3 million in Harry's IRA, a million in Harry's Roth IRA, and $2.5 million in Wilma's 401K, all valued as of December 31st, 2025.
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Brian M. Balduzzi: There's multiple buckets from which Harry and Wilma give from and spend from.
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Brian M. Balduzzi: Harry is scheduled to take his RMD on a monthly basis. Wilma has not scheduled anything for her RMD. Note her age.
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Brian M. Balduzzi: In April 2026, Harry and Wilma heard about QCDs from their friends, perhaps they've listened to this podcast, or they listened to you after you have viewed and listened to this podcast, and they come to you asking if and how they should incorporate QCDs into their charitable giving.
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Brian M. Balduzzi: What should we advise Harry and Wilma?
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Brian M. Balduzzi: Simply, Harry's RMD in 2026 is approximately $117,000, and Wilma's RMD in 2026 is approximately $94,000.
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Brian M. Balduzzi: By April of 2026, Harry, however, has already taken approximately $29,400 of his RMD.
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Brian M. Balduzzi: Again, he was scheduled to take it on a monthly basis. He took January, February, March of 2026. We're almost at the end of April. Perhaps he has it scheduled as of Friday to take, April's 2026 amount.
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Brian M. Balduzzi: Leaving approximately $88,250 for him to take as part of his 2026 RMD.
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Brian M. Balduzzi: Harry could make a QCD up to $88,250 from his IRA. That might be the recommendation we make. Zero out what his RMD is for 2026.
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Brian M. Balduzzi: And Wilma cannot make a QCD, however, because recall that she only has a 401K. That's one of the disallowed buckets. She has an option, she could roll over a portion of her 401 into an IRA, but right now, she cannot do so as of April. She has an extra step to do.
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Brian M. Balduzzi: Harry and Wilma will have to report, however, the $29,400 of the RMD that Harry has already taken as part of their taxable income for 2026.
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Brian M. Balduzzi: Harry and Wilma cannot, however, make a QCD to their donor-advised fund. Maybe we want to make it directly to a public charity, and we…
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Brian M. Balduzzi: would want to do so. Maybe we look at what they've given historically as grants from their donor-advised fund, and give directly to those charities as part of the QCD of the $88,250 from Harry's IRA.
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Brian M. Balduzzi: Harry and Wilma, however, as Lisa mentioned, should request letters from each of the charities and inform their accountants. This will help with reporting on that line 4B on the Form 1040 in 2027 for the Form 10
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Brian M. Balduzzi: 1040 for 2026.
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Brian M. Balduzzi: Harry and Wilma will have to report the 211,950 in RMDs
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Brian M. Balduzzi: Along with, another $200,000 as part of their brokerage account, $40,000 from their HSA, all is taxable income. Again, assuming a modest return from the brokerage account and HSAs.
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Brian M. Balduzzi: If they make another 150 of charitable contributions in 2026, assuming a $450,000 AGI, they would be subject to the 50 BIP.5% floor, meaning that 225,000 of their
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Brian M. Balduzzi: I'm sorry, 2,250 of their charitable contributions would not be deductible because of that floor under the One Big Beautiful Bill Act and the change under Section 170 of the Internal Revenue Code.
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Brian M. Balduzzi: If their AGI was $1 million, however, their charitable contributions could be subject to a $5,000 floor, but then further reduced by what I call the 237's haircut under the One Big Beautiful Bill Act for itemized deductions.
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Brian M. Balduzzi: All of this could result in higher income taxes owed for Harry and for Wilma.
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Brian M. Balduzzi: How could we do it better, right?
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Brian M. Balduzzi: In December of 2026,
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Brian M. Balduzzi: Harry and Wilma could now review their IRA account balances, as well as the 401 account balance, with their accountant and financial advisor. Before any RMDs are made in 2027,
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Brian M. Balduzzi: QCDs can be planned, and they can be planned in December of 2026 for what they're going to do in 2027. Perhaps not take monthly, distributions from Harry's IRA, but instead schedule the QCDs for quarter one.
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Brian M. Balduzzi: and then take the balance as the RMD. Wilma could also roll over her 401K, or a portion of it, into an IRA for her desired amount for the QCD.
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Brian M. Balduzzi: And therefore, they could also start a relationship with a community foundation, and find qualifying funds that they could make,
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Brian M. Balduzzi: a distribution from their IRAs, too, as part of the QCD, if they don't want to pay directly to a public charity.
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Brian M. Balduzzi: So again, the thesis is organizing around a team of advisors, understanding where our clients or where you might be charitably inclined, and thinking about what buckets, either the IRAs as part of a QCD, or taxable brokerage account, savings account, to draw from for charitable contributions. With that, I'll turn it over to Lisa for the last few minutes to wrap us up with some pitfalls and traps.
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Brian M. Balduzzi: So, I just want to say one thing. Sometimes a client will say, why should I give my IRA to charity if I'm not getting a charitable deduction, right? So, they're so used to seeing that deduction on their 1040.
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Brian M. Balduzzi: But what we tell clients are, if you don't direct any part of your IRA, whether it's through a QCD or at death, to charity, those IRAs are going to be inclusible in your estate
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Brian M. Balduzzi: For estate tax purposes, if you reach those limits of a state tax for federal or state.
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Brian M. Balduzzi: And when your beneficiaries take them out, if they're not charity, there will be income tax on it. So it could be an effective 27% of the entire IRA that your beneficiaries actually get. If you give any portion to charity, whether it's qualified charitable distribution, or it's through your will or trust at your death.
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Brian M. Balduzzi: 100% goes to charity, and zero goes to,
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Brian M. Balduzzi: taxes. So, if you're charitable at all, IRAs are a really good place to give charity. Okay, pitfalls or traps? Not tracking the annual QCD limit, so it's 111,000 this year. Through inflation, it may go up to $116,000 next year. I don't know the number yet, but
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Brian M. Balduzzi: keep…
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Brian M. Balduzzi: abreast, keep with your team, watching and thinking about it. Not receiving or requesting contemporaneous acknowledgement letters. So, as soon as you do it, you ask for that letter, you put it in your files, send it to your accountant. Making QCDs to a donor-advised fund, that's not allowed yet. It might be, might not. So.
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Brian M. Balduzzi: just public charities. Reporting the net RMD on line 4A. Remember, you get your 1099-R, you report the entire on 4A, then you reduce it by the QCD for 4B.
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Brian M. Balduzzi: Not coordinating the timing for the RMDs and the QCDs. So if you take your RMD early in the year, there's less or nothing left to do the QCD. Okay, this one is a little bit different. Not tracking the IRA contributions after attaining age 70 and a half. If you have stopped making contributions to your IRA when you attain 70 and a half.
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Brian M. Balduzzi: This doesn't apply to you. But if you continue, many of our clients don't retire at age 17 and a half, and they keep making, contributions to their IRA.
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Brian M. Balduzzi: If you make a $5,000 deductible contribution to your IRA at age 71,
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Brian M. Balduzzi: The first $5,000 of your proposed QCD would be rejected and treated as ordinary taxable income, even if it went to charity. It's an offset. So, be very careful if you continue to contribute to watch how that is tracked. And then, reporting QCDs as part of itemized charitable deductions, that's not where it gets reported. Remember, it's 4A and 4B.
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Brian M. Balduzzi: So, finalizing…
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Brian M. Balduzzi: Sure.
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Brian M. Balduzzi: In summary, we talked about the rules and requirements for QCDs, we analyzed a case study, we talked about some of the tax advantages for making, distributions from an IRA as a qualified charitable deduct distribution, rather than from other taxable accounts. We talked about some of the pitfalls and traps. As Lisa mentioned, tracking is very important, coordinating with a team is very important.
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Brian M. Balduzzi: And what can we do now?
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Brian M. Balduzzi: Reviewing the applicable rules, how it has been indexed for inflation, coordinating with a team, reviewing account balances, what will you need to take as an RMD, what are the amounts you wish to give to charities in any given year, what's the appropriate timing or accounts from which to draw it from, and reporting correctly on the Form 1040.
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Brian M. Balduzzi: as a team.
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Brian M. Balduzzi: So if you have any questions, here's our contact information. I see it's just 9 o'clock now.
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Brian M. Balduzzi: But thank you all so much for joining us.
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Brian M. Balduzzi: Thanks, Jonathan.
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Jonathan Shenkman: Great, thank you so much, Lisa and Brian, and if anyone has any specific questions, new business opportunities, or any other issues they'd like to discuss, you can feel free to reach out directly to Lisa and Brian, or myself where appropriate, and I'll be sure to also include their contact information in the follow-up email to this program. Just 3 more quick items before I let you go.
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Jonathan Shenkman: First, my next webinar is on Tuesday, May 12th at 8.30 a.m. on Hot Topics in State Tax Residency, audit enforcement, and wealth taxes, featuring Timothy Noonan, a partner at Hodgson Rust based in Buffalo, New York, and I'll be sure to send out the invitation to this program in the coming days.
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Jonathan Shenkman: In the meantime, if you have a friend or colleague who'd find these webinars of interest, they can subscribe to my webinar distribution list on my website at parkbridgewealth.com forward slash webinars. Second, you can follow all my work on X and Instagram at JonathanOfMoney, and by connecting with me on LinkedIn, you can also listen to my weekly podcast called Jonathan on Money, which is available on Apple, Spotify, or wherever you get your podcasts, and you can watch my practical planning videos
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Jonathan Shenkman: which I post several times a week by following me on YouTube at JonathanAmoney as well. And third, please take 30 seconds to fill out my survey at the end of this program. It helps me improve my webinars and provide timely and interesting content to attendees. I thank you in advance for that. And with that, this concludes today's session. Please stay safe and healthy, and have a wonderful day, everybody.