BALTIMORE ESTATE PLANNING COUNCIL

Sponsored by The Associated: Jewish Community Federation of Baltimore

AGENDA
07:00 - 08:00 Breakfast and Networking
08:00 - 10:00 Program

About the Program: Navigating the Current Charitable Planning Landscape: Tips for Professional Advisors
There is often a disconnect between how professional advisors and their clients
perceive charitable giving conversations and we will explore ways to make the
connection and strengthen client relations. We will study the current trends in
charitable giving and planning opportunities after the tax law changes, including the
SECURE Act, CARES Act, Consolidation Appropriations Act, and the recent budget
bill. We will take a deep dive into donor advised funds and discover how this vehicle
can provide benefits to your clients. We will conclude with discussing some best
practices and hot charitable topics that you can share with your clients.
Course Outline:
I. Role of Professional Advisors
A. Initiating the Conversation
B. Why Donors Give
C. Challenges to Donors
D. How Professional Advisors can play a Key Role
i. Local Non-Profits as a Partner
ii. Integrating the Conversation into your Practice

II. Landscape of Charitable Giving
A. Trends in Giving
B. Impact of Tax Law Changes and Strategies
i. Tax Law Changes – Bunching of Charitable Deductions
ii. SECURE Act – Give It Back Twice Charitable Remainder Trust
iii. CARES Act & Consolidation Appropriates Act
iv. Use of the IRA Charitable Rollover

III. Engaging the Next Generation
A. Generational Characteristics
B. Generational Giving

IV. Ins and Outs of Donor Advised Funds
A. National Trends
B. Comparisons to Private Foundations
C. Mechanics
D. Limitations
E. Good Client Candidates
F. Advantages and Current and Proposed Restrictions
G. Vetting Sponsoring Organizations
H. Creative Uses

V. Trends and Best Practices
A. Creating a Legacy
B. Raising Family Philanthropists
C. Impact Giving and Investing
D. Increase in Planned Gifts
VI. Q&A 

About Our Speaker: Ginger F. Mlakar
SVP, Philanthropic Strategy & General Counsel
Cleveland Foundation
Ginger Mlakar serves as in-house legal counsel and manages the Foundation & legal
affairs.
Additionally, she oversees the gift planning team and works with charitably minded
individuals and their professional advisors on achieving their charitable goals through
simple to complex philanthropic strategies. At the same time, Ginger connects non-
profits to partnership opportunities with the Foundation. She came to the Cleveland
Foundation in July 2009 after 16 years practicing law in the area of estate and
charitable gift planning and administration. Her previous positions include partner in the
personal succession and planning practice group at Thompson Hine LLP and of counsel
in the estate planning and probate practice group at Benesch, Friedlander, Coplan &
Aronoff LLP. She is also a certified public accountant.
Ginger has served on the boards of several area organizations, including the Girl
Scouts of Lake Erie Council, the Estate Planning Council of Cleveland, the Bay Village
Education Foundation, the Bay Village Foundation, the LGBT Community Center of
Greater Cleveland, the Cleveland Leadership Center, and as treasurer for the Cleveland
Metropolitan Bar Association, Cleveland Metropolitan Bar Foundation, and Bay Soccer
Club. She was the president for the Cleveland Metropolitan Bar Foundation. She is
currently on the board for the National Association of Estate Planners and Councils and
is an AEP® Accredited Estate Planner. She has been a member of advisory groups for
University Hospitals, the Cleveland Orchestra, and Case Western Reserve University.
Additionally, she is an active fellow of the American College of Estate and Trust Council,
and an Estate Planning, Trust and Probate Law Council member for the Ohio State Bar
Association. Ginger is a frequent speaker on legal and tax issues surrounding charitable
giving.
Ginger has been named among the Best Lawyers in America and the Top 50 Female
Ohio Super Lawyers List by Law and Politics magazine. She was a member of the
Leadership Cleveland Class of 2014. Ginger has received the Cleveland Metropolitan
Bar Association & Women in Law Making a Difference and President & Awards, the
Cleveland Metropolitan Bar Foundation & Outstanding Leadership Award, and the
Estate Planning Council of Cleveland’s 2019 Distinguished Estate Planner Award. She
graduated summa cum laude from The Ohio State University with a Bachelor of Science
degree in business administration and earned her juris doctorate from The Ohio State
University Moritz College of Law.

Two Meeting Requirement: To maintain membership in the Baltimore Estate Planning Council, active members are required to attend at least two (2) IN-PERSON educational meetings annually.

Cancellation Policy: Reservations must be canceled in writing or by e-mail and received no later than Friday, January 16, 2026