Endowments / Bequests

Disclaimer for Bequest and Endowment Discussions

Validity Dates : 1/1/2024 thru 12/31/2024

Any financial information contained in this document, or on the websites

olgschoolconnected.org or olgschoolconnected.com

is provided strictly for educational purposes and cannot address specific situations for any reader.  Please contact your financial professional to best understand all the implications of any financial actions.

The Validity Dates indicate the fiscal year for which this information was verified.  An old date does not mean the information is incorrect, but changes in tax laws may affect tax situations.

RMDs and QCDs

RMD: Required Minimum Distribution

Tax deferred IRAs require that the participant take distributions that will be taxable starting in the year the participant turns 73 years of age. This RMD age requirement came into effective in 2023 and covers 2023, 2024 and going forward.

The minimum amount required for the RMD depends on a formula that takes into account your age and the value of your IRA. This Required Minimum Distribution or RMD, must be taken each year when required or else the participant can be assessed a penalty.

QCD: Qualified Charitable Distribution

A Qualified Charitable Distribution or QCD is a contribution made directly from the participants IRA to a charitable organization. This contribution is excluded from your gross annual income for that year, up to specified limits.

RMD meets QCD

You can make a QCD anytime from your IRA to the benefit of your favorite, eligible charitable organization. The availability of the QCD option when you must execute an RMD, allows you just another choice in your financial dealings. How much of your RMD to exercise as a QCD is a decision you must make. As with all such actions, understand the tax implications as you move forward.

Always, check with your financial advisor.