How Does the Enhancing American Retirement Now Act Work?
Under the recently proposed Enhancing American Retirement Now Act the EARN Act – S.4808, a donor may only take advantage of a qualified distribution to fund a split interest gift once during her or his lifetime and the funding is limited to $50,000.
United States Enhancing American Retirement Now Act Jwarn Act Enhancing American Retirement Now Act Individual Retirement Account Split Interest Gifts
Source: natlawreview.com