Episode 40 of Retirement Tax Matters examines the use of Donor-Advised Funds for high-net-worth retirees evaluating their year-end charitable strategies. Garrett and Adam break down how to properly navigate the 30% adjusted gross income limitation for gifting long-term appreciated securities, allowing families to neutralize capital gains and Net Investment Income Tax surcharges without sacrificing portfolio control.

We have developed a 5 step framework for what tax planning looks like for High-Net-Worth Retirees between $2M-$8M. It walks you through each season of the calendar year and how we implement tax-return driven financial planning for clients. Request a free resource using this link:

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Chapters:

(00:00) – Introduction to Donor-Advised Funds (DAFs)

(01:35) – The Year-End Tax Planning Checklist

(02:45) – DAFs vs. Qualified Charitable Distributions (QCDs)

(04:30) – What is a Donor-Advised Fund and How Does it Work?

(05:55) – The Primary Benefits: Value, Capital Gains, and Control

(07:15) – Privacy and Giving Anonymously

(08:45) – Who is a DAF the Best Fit For?

(11:35) – Neutralizing Capital Gains with Cash

(11:50) – Understanding the Net Investment Income Tax (NIIT)

(13:45) – Navigating AGI Limitations & Five-Year Carryovers

(15:15) – How to Set Up and Implement a DAF

(17:05) – The Return on Hassle (ROH) and Platform Fees

(19:00) – Keeping the True Heart Behind Charitable Giving

(20:10) – Summer Projections and Scannable Year-End Planning

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