The IRS has announced the Applicable Federal Rates for December 2025, including the Section 7520 rate of 4.6%.

Contributing stock to a Flip Unitrust prior to a merger saves donors immediate capital gain taxes, provides an income tax charitable deduction, and increases future retirement income.

This article provides insight to the sophisticated gift planner on the cultivation, negotiation and closing of complex real estate gifts. Special focus is on the analysis and structuring of real estate to fund planned gifts with the objective of minimizing risks that the unwary charity might otherwise encounter. The topics covered assume the reader already has exposure to and training in the basic issues relating to real estate gifts. Upon completion, the reader will have greater comfort with planned gifts funded by real estate and an enhanced knowledge to make more informed recommendations to the governing board about real estate donations.

A Flip-CRUT allows the donor to remove the stock from her taxable estate, create an income tax deduction, and increase her future cash flow.