Sophisticated Applications of Common Charitable Giving Techniques
Stepanie (Stevie) Casteel's presentation will focus on some sophisticated applications of common charitable giving techniques, such as charitable partnerships, gifts of remainder interests in residences and farms, disclaimers, shark-fin-CLATs, and gift annuities. She will also discuss the section 1411 income tax and how it relates to charitable giving. Finally, she will share charitable giving highlights and new developments gathered from the annual ACTEC meeting.
Stephanie (Stevie) Casteel practiced as a partner with the Tax/Trusts & Estates practice group at King & Spalding until that firm ceased practicing in this area in 2010. She is a founding partner of Wallace Morrison & Casteel LLP in Atlanta, Georgia and South Lake Tahoe, Nevada and is licensed to practice law in the states of Georgia and Nevada. Stevie’s law practice focuses primarily on sophisticated estate planning techniques, nuptial agreements, charitable planning, and exempt organizations.
Stevie received her law degree with distinction in 1991 from Emory University College of Law, where she served as managing editor of the Emory Law Journal and was elected to Order of the Coif. Immediately after graduating from law school, she served from 1991-1992 as law clerk to the Honorable Morey L. Sear of the Eastern District of Louisiana. She graduated with honors from Agnes Scott College in 1988.
Stevie has been named a Georgia Super Lawyer by Atlanta Magazine annually since 2004 and as one of the Top 50 Women Lawyers since 2009. She has been selected as one of Georgia Trend’s Legal Elite since 2012 and has been selected by her peers to be included in the Best Lawyers in America Guide in the areas of both Non-Profit/Charities Law and Trust & Estates since 2009.
Stevie is a Fellow of The American College of Trust and Estate Counsel (ACTEC) and is an appointed member of its Charitable Planning Committee, Audit Committee, Program Committee, and New Fellows Steering Committee. She serves as Chair of the Charitable Planning Committee of the Charitable Planning and Exempt Organizations Group of the Real Property, Trust & Estate Law Section of the American Bar Association (ABA), and she serves the ABA as an Associate Probate and Trust Articles Editor for Property & Probate. She also serves as a member of the American Law Institute-Continuing Legal Education (ALI-CLE) Estate Planning Advisory Panel, as Co-Chair of the ALI-CLE program, Estate Planning in Depth, which takes place at the University of Wisconsin Law School every Summer, and as an advisory member of the Children’s Legacy Advisors Council for Children’s Healthcare of Atlanta Foundation. She has served as the primary drafter of the ABA’s comments to the IRS in response to the supporting organization Advance Notice of Proposed Rulemaking and Proposed Regulations and has participated in several direct conversations with the IRS concerning the new rules applicable to supporting organizations. In these roles, Stevie has developed a national expertise in estate planning, non-profit law, and charitable giving.
The American Law Institute has published a book co-authored by Stevie, entitled Estate Planning for Second Marriages. She has written articles for The Practical Tax Lawyer, EO Tax Journal, Property & Probate, Estate Planning, Atlanta Woman, Tech Journal South, The Georgia State Bar Journal, and Family Advisor, she has been quoted in Bloomberg, Worth Magazine, the Atlanta Journal Constitution, Pink Magazine, and The Sunday Paper, and she has appeared as a commentator on CNN and local Atlanta television stations. She has given lectures across the nation, primarily with regard to prenuptial agreements, exempt organizations, and charitable planning, to groups of the ABA, ACTEC, Heckerling Institute on Estate Planning, ALI-CLE, the Southern Federal Tax Conference, the American National Standards Institute, the Southeastern Conference of Foundations, the Georgia Federal Tax Conference, WEDU (Tampa, Florida) and the State Bar of Georgia.
