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Pooled Income Funds: The Best Kept Secret In Planning From The Shallow End To The Deep End

Pooled Income Funds: The Best Kept Secret In Planning From The Shallow End To The Deep End

1 Credit


Subject Area


Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00592-21-S)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0566)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CE credit of Investment Planning for all CFPs (CFP Board Approved : 8061) (Approval No. 293983)

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00592-21-S)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00592-21-S)

1 CE credit for Certified Senior Advisor (CSA)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Before starting this self study program, please go through the instructional document.


  • What is a Pooled Income Fund?
    2 mins
  • The Benefits of a Pooled Income Fund
    11 mins
  • Income Tax Consequences
    19 mins
  • Why Use a PIF Instead of a CRT?
    32 mins
  • Suggested Scenario Design
    49 mins

Course Description

Traditionally, a Pooled Income Fund is a trust that is established and maintained by a public charity. Individual donors pool their donations in the Fund and the Fund then assigns each donor “units of participation” based on that individual donor’s contributions to the Fund. At least annually, the Fund distributes the net investment income to the donors based on their units of participation for the duration of the donor’s life. After the donor’s death, the Fund’s assets attributable to that donor may be used by the charity for its charitable purposes.

Pooled Income Funds offer several advantages to participants, but the most important advantages include an immediate tax deduction, lifetime income payments, and the satisfaction of charitable goals.

In this online continuing education course learn how to use Pooled Income Funds (PIF) to provide an immediate partial tax deduction and a lifetime of income for your high-net-worth clients and their most important charitable organizations.  PIFs have been part of the tax law since 1969 but, until recently, they have always been run by big charitable organizations. Now, a few savvy professionals have reinvigorated PIFs to make them more donor and advisor friendly. Further, low federal interest rates make the charitable income tax deduction for PIFs much greater than the Charitable Remainder Trust (CRT), to which they are closely related. Further, there are no constraints that prevent the PIF from naming multiple generations of income beneficiaries, allowing for some creative wealth transfer.  This online CPE session will take you through the practical details of how and when to make PIFs pay-off for your clients and their key causes.

Key topics covered in this online CPE webinar:

  • Why PIFs?
  • What are the benefits of PIFs?
  • How to use PIFs for Tax Planning?
  • How PIFs is used for wealth transfer?

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Learning Objectives

  • To discuss Pooled Income Fund (PIF) and when to use it for your clients
  • To discuss multiple benefits of using a PIF 
  • To discuss basic rules governing PIFs, including the “dos and don’ts”
  • To compare and contrast PIFs vs. Charitable Remainder Trusts and other charitable tools
  • To discover why a “Young” PIF is more effective than an “Old” PIF
  • To discuss different ways to use a PIF to benefit multiple generations

Who Should Attend?

  • Accountant
  • California Registered Tax Professional
  • Certified Public Accountant
  • Certified Senior Advisor
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Financial Planner
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Personal Financial Specialist (PFS)
  • Private Wealth Advisor
  • Senior Accountant
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros





the method of learning was very helpful as I could use it as my time allowed


Session was good




Loved it!!


very good, helpful insight into the use of this planning technique


Good review of complex topic