medium · Certified Financial Planner Investment Planning

An individual in the 37% marginal tax rate bracket holds $2,000,000 in a traditional IRA. They also hold $500,000 of stock with a basis of $50,000 in a taxable brokerage account. The client wishes to leave $500,000 to a local university and $2,000,000 to their child, who is also in a high tax bracket.

Which asset assignment is most quantitatively optimal?

  1. Leave the taxable stock to the charity and designate the child as the beneficiary of the entire traditional IRA.
  2. Sell the stock to donate the cash to the university and leave the IRA to the child to stretch over ten years.
  3. Execute a Qualified Charitable Distribution (QCD) of $500,000 from the IRA to the university and leave the stock to the child.
  4. Designate the charity as the beneficiary of $500,000 of the traditional IRA and leave the taxable stock to the child.

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