The Unity Foundation of La Porte County and Mason Investment Advisory Services, Inc. Present:

Charitable Planning in 2025: Qualified Charitable Distributions and Other Fiduciary Considerations

Charitable Planning in 2025: Qualified Charitable Distributions and Other Fiduciary Considerations is a continuing education course inclusive of two modules.

In an increasingly scrutinized environment, understanding the multifaceted responsibilities of a fiduciary in the context of charitable organizations is essential knowledge. In this first module, a 1-hour session, “Fiduciary Considerations in Charitable Planning: Ensuring Prudent Oversight and Strategic Impact,” participants will develop a comprehensive understanding of the duties and best practices to ensure that charitable assets are managed prudently and in alignment with an organization’s mission, thereby safeguarding donor intent and maximizing philanthropic impact. This session will define the fiduciary relationship and explore the Uniform Prudent Management of Institutional Funds Act (UPMIFA), which sets standards for non-profit organizations to act as investment fiduciaries. Participants will learn best practices for delegating investment decisions to “Prudent Experts” as well as critical considerations to factor when choosing and monitoring investment managers. Participants will also gain awareness of potential risks in charitable investment and ways to mitigate them. Upon completion of this course, professional advisors will be equipped to elevate their advisory services, providing their private clients with invaluable guidance on due diligence when contributing to or engaging with charitable organizations.

Understanding QCDs is crucial for advisors aiming to offer comprehensive, high-value financial and tax planning to their charitably inclined clients. The second module, a 1-hour session, “Tax-Efficient Philanthropy: Advanced Strategies with Qualified Charitable Distributions,” is designed for professional advisors seeking to elevate their expertise in charitable planning and significantly enhance their private client practices. This session will equip you with advanced strategies to guide individuals aged 70½ and older in leveraging direct, tax-free transfers from their IRAs to qualified charities. You will learn how to proactively advise clients on maximizing these distributions to satisfy Required Minimum Distributions (RMDs) while simultaneously reducing taxable income, potentially lowering Medicare premiums, and minimizing taxes on Social Security benefits. In addition, this course will explore case studies that illustrate the importance of timing and differentiating QCDs from other giving vehicles like Donor Advised Funds (DAFs), which can potentially help you strengthen client relationships, optimize their philanthropic impact, and establish yourself as an indispensable resource for sophisticated tax-efficient giving.

Presenters from Mason Investment Advisory Services, Inc.

Sharon Kampner, MBA, CFP^®
Senior Financial Planner, Mason Investment Advisory Services

Sharon Kampner, MBA, CFP® is a senior financial planner with Mason Investment Advisory Services, Inc. Prior to joining Mason in July 2011, Ms. Kampner held positions as Director of Wealth Management with Polaris Equity Management and as Vice President with Brownson, Rehmus & Foxworth, Inc. She received a Bachelor of Arts in Psychology from the University of Kansas in 1990. She received a Master of Business Administration from the University of Chicago, Booth School of Business in 2007. She received her CERTIFIED FINANCIAL PLANNER™ certification in 2000.

Allison Gormier, CFP®
President — Institutional Division, and Senior Investment Consultant, Mason Investment Advisory Services

Allison Gormier, CFP® joined Mason Investment Advisory Services, Inc. in July 2008. Prior to that date, Ms. Gormier worked for Merrill Lynch as a financial advisor in the Global Wealth Management division. She received a Bachelor of Science in Finance from George Mason University in 2005. She received her CERTIFIED FINANCIAL PLANNER™ certification in 2012. Ms. Gormier is a permanent voting member of Mason’s Investment Committee and a member of Mason’s Management Committee. Ms. Gormier became President of the Institutional Division at Mason in September 2024.

Date
November 6, 2025

SCHEDULE
8:30 a.m. to 11:30 a.m. CT

9:00 to 9:15 a.m.
Welcome

9:15 to 10:15 a.m.
“Fiduciary Considerations in Charitable Planning: Ensuring Prudent Oversight and Strategic Impact”

10:15 to 10:30 a.m.
Break / Q&A

10:30 to 11:30 a.m.
“Tax-Efficient Philanthropy: Advanced Strategies with Qualified Charitable Distributions”

LOCATION
Unity Foundation / STAR CENTER
422 Franklin Street Suite C, 2nd floor
Michigan City, IN 46360

Cost
FREE

Learning objectives include:

• Define the three (3) core fiduciary duties required of those in non-profit governance.
• Demonstrate compliance with at least four (4) key mandates of the Uniform Prudent Management of Institutional Funds Act (UPMIFA).
• Identify five (5) critical criteria to consider when selecting investment managers as well as how to measure their returns against relevant benchmarks.
• Analyze at least five (5) essential components within timely and comprehensive performance reports to be able to conduct regular quantitative and qualitative reviews of investment managers and to justify a disciplined, at least annual, rebalancing approach to the portfolio to ensure its continued alignment with the organization’s mission and spending policies.
• Gain a comprehensive understanding of Qualified Charitable Distributions (QCDs), including who they are designed to benefit, how individuals can reduce their income and increase their charitable impact and the annual charitable limit.
• Learn how QCDs can provide a tax-advantaged method for fulfilling withdrawal requirements of an individual’s Required Minimum Distribution (RMD) of while supporting charity and at least two (2) benefits of making a QCD before taking an RMD.
• Identify at least three (3) tax advantages of QCDs and determine when a QCD might be an effective and appropriate tax strategy.
• Understand the latest IRS reporting requirements for QCDs as of January 1, 2025 and the potential consequences of exceeding the annual charitable limit.

Who should attend?
Estate Planning Attorneys, Certified Public Accountants, Certified Financial Planners, Bank Trust Officers, Insurance Agents, Chartered Financial Consultants, and any other professional advisors interested in improving their charitable planning knowledge to build their private client practices.

Registration:
https://uflc.fcsuite.com/erp/donate/list/event?event_date_id=2486

To register, please call or email:
Jamie Miller
Development Officer
Unity Foundation of La Porte County
422 Franklin Street, Suite C
Michigan City, IN 46360
jmiller@uflc.net
219-879-0327

Continuing Education Credits:

• Chartered Financial Consultants (ChFC^®) may earn two continuing education credits.  Please note that ChFC^® credits are self-reported and may or may not be approved by the American College.
• CPAs may earn continuing professional education credit for specialized knowledge.
• American Bankers Association (ABA) Professional Certifications has approved “Charitable Planning in 2024” for: two and a half  CTFA CE credits. ABA Professional Certifications is dedicated to promoting the highest standards of performance and ethics within the financial services industry. This statement is not an endorsement of this program or its sponsor.
• Certified Financial Planners may earn two continuing education credits.
• Attorneys may earn two general continuing legal education credits.
• Insurance Agents may earn two continuing education credits.

Prerequisites:
None

Advanced Preparation:
None

Program Level:
Overview

Delivery Method:
Group Live

Conference Policies:
For more information related to this program, please contact:
Jamie Miller
Development Officer
Unity Foundation of La Porte County
422 Franklin Street, Suite C
Michigan City, IN 46360
jmiller@uflc.net
219-879-0327

For information related to complaints, please contact:
Will Thorpe
Chief Marketing and Development Officer
Mason Investment Advisory Services
11921 Freedom Drive
Suite 1000
Reston, VA 20190
T: (703) 716-6000
F: (703) 716-6020
wthorpe@masoncompanies.com
www.masoncompanies.com

Mason Investment Advisory Services, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.