New option called Legacy IRA QCD allows for up to $50,000 in charitable donations in one tax year.
This option has its own unique rules and must be coordinated with regular QCDs.
Donor must be at least age 70½, and funds can be used to create a Charitable Gift Annuity or Charitable Remainder Trust.
Other options to meet IRA withdrawal requirements or reduce future RMDs include QLACs, QHFDs, and CGAs.
Read the entire article: Congress Adds New Option To Move Assets From IRA Tax-Free | Seeking Alpha
