QCD funding
Secure 2.0 created the ability fund a split interest entity (one time) up to to $53k (2024)
Is the Split Interest funding included in the overall QCD limit of $105,000? In other words, is the maximum QCD/Split Interest limit $105,000 or $158,000 for 2024?
Thank you
Permalink Submitted by David Mertz on Tue, 2023-12-19 17:03
The contribution to the split-interest entity is part the overall $105,000 limit. QCDs totaling $158,000 is not permitted.