Author: Russell Willis III, J.D., LL.M.

It has taken nearly twenty years of persistent lobbying by a handful of key players in the nonprofit sector, and in the end they had to accept some steep compromises, but as of January 1st, if you are age 70-1/2 or older, you can make a direct “rollover” from your traditional IRA into a charitable remainder trust or a gift annuity contract.