8:00 a.m.

REGISTRATION - Frances C. Arrillaga Alumni Center

Continental Breakfast

8:30 a.m.

WELCOME and INTRODUCTORY REMARKS

• Kara Wertheimer, Esq., Director, Stanford Office of Planned Giving
• Mari Ellen Loijens, Chief Philanthropic Development and Information Officer, Silicon Valley Community Foundation
• Douglas Cook,BNY Mellon, Boston, Mass.

8:45 - 10:00 a.m.

PLENARY SESSION - PANEL: The Changing Face of Philanthropy in the 21st Century

• Moderator: Kim Meredith, Executive Director, Stanford Center on Philanthropy and Civil Society
• Rob Reich, Associate Professor of Political Science, Stanford University
• Susan Frank, Executive Vice President, Better World Group
• Peter Tavernise, Executive Director, Cisco Foundation
• Lisa Sobrato Sonsini, President, Sobrato Family Foundation
• John Goldman, President, San Francisco Symphony

This panel will explore philanthropy and the new social economy. Each panelist will bring his/her professional and personal perspectives to offer a vision of philanthropy in the 21st century. Nonprofits want a revenue stream and corporations want a mission, so what are the implications for philanthropy? As the lines between the for-profit and nonprofit sectors blur, how does this affect the hope for social change and impact? What benefits are philanthropists looking for in terms of outcomes or social return? Many of us have heard the phrase that philanthropy is “society’s risk capital,” so how does that encourage us to experiment and pilot new ideas for social change and at what cost? Importantly, philanthropy has the power to drive change, not just do good, but it requires leadership. Each speaker will offer examples from his/her experience of how s/he has leveraged leadership and resources for social impact. Insights will include how to develop new strategies to catalyze the next generation of philanthropists. This panel promises to be thought-provoking and forward-looking. In addition, the panel will respond to questions as to what they as philanthropists expect from their advisors, attorneys and financial planners.

10:00 - 10:15 a.m.

BREAK

10:15 - 11:00 a.m.

PLENARY SESSION - Recent Developments in Charitable Taxation and Planning

• Martin Hall, Esq., Ropes and Gray, LLP

A leading expert in the area of charitable tax and estate planning will describe the latest developments in this area of the law, including an update on pending legislation and cases impacting estate and gift taxes, private foundations, donor advised funds, supporting organizations, retirement plans and other issues of importance to practitioners, including updates from the IRS.

11:00 - 11:15 a.m.

BREAK

11:15 - 12:15 p.m.

MORNING BREAKOUT SESSIONS

Creative Uses of Charitable Gift Planning Vehicles

• David Wheeler Newman, Esq., Mitchell Silberberg and Knupp

The most successful charitable gift planning balances an individual’s philanthropic objectives with his/her wealth transfer and other financial planning objectives. Planners have been given a versatile toolkit by Congress and the IRS, which is mainly used for the more typical “vanilla” charitable gift planning. This session will illustrate a few ways in which familiar planned giving vehicles can be used in creative problem solving to achieve the desired balance, with superior results and fewer compromises. Using case studies, we will explore ways in which charitable gift annuities can be used to fund a flexible supplement to IRAs and qualified retirement plans, with no required minimum distributions; the possibility of leveraging today’s very low interest rate environment to make very tax-efficient family wealth transfers; and the funding of philanthropic vehicles with non-traditional assets including intellectual property and artwork.

Basic Planning: A Survey of Planned Giving Techniques and Opportunities
for Their Use, “The Planned Giving Wine List and Recommended Pairings”- Part 1

• Wendy Chou, Esq., Director of Planned Giving and Advisor Relations, Silicon Valley Community Foundation
• Phil Golden, Esq., Associate Director of Planned Giving, Stanford University

In this introductory or refresher “tasting session,” you will learn about the more prevalent planned giving techniques, how they function, and indications for their use. The focus in Part 1 will be on bequests (including qualified retirement assets and life insurance), charitable gift annuities, and charitable remainder trusts, in general.

12:15 p.m.

LUNCH - McCaw Hall

12:35 – 1:15 p.m.

KEYNOTE SPEAKER - Why Every Team should Huddle

Steve Young, Esq., Managing Director and Co-founder of Huntsman Gay Global Capital; President, Forver Young Foundation

Steve Young will deliver the keynote speech at lunch. Mr. Young earned his J.D. degree from the College of Law at Brigham Young University and had a professional football career of more than 15 years. Having been involved in both private equity and philanthropic activities, he will share what he has learned from his football experiences and how it is transferable to both the business and non-profit world. He will speak to the importance of communication, teamwork, commitment, and dedication to purpose to achieve one’s goals.

1:15 - 1:30 p.m.

BREAK

1:30 – 2:30 p.m.

AFTERNOON BREAKOUT SESSIONS I

Advanced Planning and Drafting: Current Trends in Charitable Giving and Plannings

• Martin Hall, Esq., Ropes and Gray, LLP
• B. Howard Pearson, Esq., Development Legal Counsel, Stanford University

Designed for those practitioners with more experience in charitable gift planning, two prominent experts in the field will lead a discussion of more complex issues related to CRTs, CLTs, and other sophisticated approaches to charitable giving and planning. The speakers will address new developments that affect sophisticated charitable planning rules related to donor advised funds, supporting organizations and the effect on donors, charities, and practitioners. An open, interactive conversation will be encouraged so that the group can benefit from the background and expertise of the attendees as well as Martin and Howie.

New Tax Advantaged Opportunities: Strategies for Charitable Giving and Wealth Transfer for Same Sex Couples

• Deb Kinney, Esq., Principal, DLK Law Group
• Deb Stallings, Director of Development and Gift Planning, Horizons Foundation

This session will address the practical and legal aspects of charitable giving in the LGBT community and present an analysis of the latest data on philanthropy and charitable giving by LGBT community members. There will be a discussion about the tax issues and opportunities that LGBT families face when evaluating options for charitable giving. Additional topics that will be covered include the 2010 IRS recognition of community property of same-sex legally related couples, which requires new and different tax analysis when deciding which charitable gift vehicles to use, and best practices when working with a same-sex legally related couple that is recognized under state law and not fully recognized under federal law.

Secrets of Successful Families: Integrating Family Philanthropy to Build Stronger Families and a Lasting Legacy

• Justin Miller, Esq., Wealth Strategist, BNY Mellon

By integrating traditional wealth planning with a focus on family values and communications, families can create a lasting legacy that will survive multiple generations. Family philanthropy is a key ingredient to family and wealth sustainability, and offers opportunities for family members of all ages to experience the joy of giving. Come learn how philanthropy can help the community AND build stronger families at the same time.

2:30 - 2:45 p.m.

BREAK

2:45 - 3:45 p.m.

AFTERNOON BREAKOUT SESSIONS II

Advanced Planning and Drafting: Fitting a Client’s Plans into the Overall Estate Plan - the Technical and Non-Technical

• Julie Kwon, Esq., McDermott Will & Emery
• Robert Grant, Esq., Grant & Gordon

Two experts in both estate planning and charitable planning will give insight into how some of their clients fit philanthropy into their estate plans. The discussion will, among other things, touch on some traditional estate planning vehicles (e.g., GRATs and intentionally defective grantor trusts) and charitable planning vehicles (e.g., private foundations, DAFs, and CRTs). Utilizing real life case studies, this advanced session will demonstrate both the technical and non-technical aspects of estate and charitable planning and implementation. Discussion will be encouraged, so come prepared with your questions and examples.

Basic Planning: A Survey of Planned Giving Techniques and Opportunities for Their Use - “The Planned Giving Wine List and Recommended Pairings” - Part 2

• Phil Golden, Esq., Associate Director of Planned Giving, Stanford University
• Wendy Chou, Esq., Director of Planned Giving and Advisor Relations, Silicon Valley Community Foundation

This is a continuation of Part 1, with an emphasis on the differences between charitable remainder annuity trusts and charitable remainder unitrusts and the circumstances when one might be preferable over the other. We will also spend some time covering charitable lead trusts, and provide an opportunity for you to be the sommelier and volunteer your own pairing recommendations in case studies.

Private Foundations: What You Need to Know

• Erik Dryburgh, Esq., Adler & Colvin

A family foundation is often a cornerstone of a high net worth family’s estate plan. This session will review the key issues present in forming a family foundation: selecting trust or corporate form; applying for tax-exempt status; limitations on foreign grant making and individual scholarships; the income tax deduction rules applicable to donors; the Chapter 42 excise tax restrictions applicable to private foundations; and the foundation’s on-going filing obligations. We will also review the two common alternatives to private foundations: donor advised funds and supporting organizations.

3:45 - 4:00 p.m.

BREAK

4:00 - 5:00 p.m.

CLOSING PLENARY SESSION

Moderator: B. Howard Pearson, Esq.

Participants:

• David Wheeler Newman, Esq.
• Erik Dryburgh, Esq.
• Martin Hall, Esq.
• Deb Kinney, Esq.
• Julie Kwon, Esq.
• Robert Grant, Esq.

An informal panel discussion of issues relevant to charitable tax planning or other items of current importance. This is a rare opportunity to give you an inside look at the issues of most concern to those experts who deal with these issues on a daily basis and to have your most pressing questions answered.

5:00 p.m.

Reception Hosted by BNY Mellon Wealth Management