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The Secure Act 2.0 of 2022 (the Act) represents the successful culmination of decades-long advocacy to extend qualified charitable distribution (QCD) status to split-interest gifts. A QCD is an otherwise taxable distribution to a qualified charity from an account (other than a Simplified Employee Pension plan or Savings Incentive Match Plan for Employees individual retirement account) of an individual age 70¹/2 or older. Let’s look at the Act’s primary qualification requirements to grant QCD
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