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Biography

Headquartered in Indianapolis, Renaissance Administration LLC (Renaissance) is the largest independent charitable gift services provider in North America. Renaissance currently supports nearly $6 billion of charitable planned gift assets under administration and 21,000 gift instruments. Our team has over 680 years of charitable gift experience and is focused on each individual client to provide impeccable service, a commitment to excellence, and continuous innovation. We have been serving institutions, financial professionals, and individual donors for over 27 years.

Commentary

CRT as the Beneficiary of an IRA

Thursday, December 31, 2015

Naming a CRT as an IRA beneficiary can provide an income stream for heirs, reduce estate and income taxes, and make a gift to charity.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, December 24, 2015

A donor gradually contributes appreciated stock to a SCRUT to defer capital gains tax, receive an income tax deduction, remove the stock from her estate, increase her future cash flow, and most importantly make a charitable gift.

CRT Pays to Charity Now and Later

Thursday, December 17, 2015

Donor transfers mutual funds into a CRT to make significant gifts to a charity now and later.

CRT as the Beneficiary of an IRA

Thursday, December 10, 2015

Naming a CRT as an IRA beneficiary can benefit a third person and prevent an improvident use of IRA proceeds.

No Tax on Sale of Real Estate

Thursday, December 3, 2015

When trying to use a charitable remainder trust to sell an asset, remember that it is not an "all or nothing" choice. Here, the donors decide to liquidate a property, but to defer only a portion of the gain using the CRT.

CRT as the Beneficiary of an IRA

Thursday, November 19, 2015

Naming a CRT as an IRA beneficiary can reduce income and estate taxes, while benefiting a third person.

Using a CRT to Fund a Capital Campaign Contribution

Thursday, November 5, 2015

This case study illustrates the use of a CRT to make a charitable gift, while diversifying an investment portfolio, deferring gains, and increasing cash flow.

Giving Pre-Merger Stock to a CRT

Thursday, November 5, 2015

Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes.

All Cash Merger

Thursday, November 5, 2015

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.

New Life for an Old Insurance Policy

Thursday, November 5, 2015

Donors transfer a life insurance policy to a charitable remainder unitrust and avoid income tax on the surrender of the policy. They are also able to obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to support the treatment of brain tumors.

Planning Opportunities with Real Estate

Thursday, November 5, 2015

By contributing appreciated real estate to a Charitable Remainder Unitrust, a Donor can reduce her capital gain tax liability, avoid estate taxes, receive an income tax deduction, receive a lifetime cash flow, and create a lasting legacy for a charity in her hometown.

Retiring Now while Deferring the Starting Date for Retirement Payouts

Thursday, November 5, 2015

Donors contribute appreciated stock to a charitable remainder annuity trust to reduce capital gain taxes, create an income tax deduction, increase their cash flow, and make gifts to their favorite charities.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, November 5, 2015

Donor contributes appreciated stock to a SCRUT to increase her future cash flow, further defer capital gain taxes, create an income tax deduction, and remove the stock from her taxable estate.

Sale of Commercial Property

Thursday, November 5, 2015

Donors fund a charitable remainder trust with highly appreciated commercial real estate to reduce their capital gain tax liability, avoid estate taxes, obtain an income tax deduction, receive cash flow for life, and create a lasting legacy to benefit the residents in their hometown.

Funding a CRT with Appreciated Assets from a CLT

Thursday, November 5, 2015

In this case study, donors fund a charitable remainder unitrust with a portion of the remainder they receive from a testamentary charitable lead annuity trust.

No Tax on Sale of Real Estate

Thursday, November 5, 2015

By contributing a partial interest in appreciated rental real estate to a charity and then selling the balance of the property, donors increase their income stream for retirement and generate an income tax deduction to offset the capital gains tax on the sale.

Incentive Stock Options

Thursday, November 5, 2015

Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.

Naming a DAF as the Charitable Beneficiary of a CRT

Thursday, November 5, 2015

Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.

Creative Planning to Give an Unmarketable Asset

Thursday, November 5, 2015

Contributing closely held stock to a CRT gives the donor an immediate income tax deduction, allows the donor to complete the sale of the gift assets, and eliminates the need for the charity to deal with and negotiate the stock sale.

Sale of a Corporation Through a CRT

Thursday, November 5, 2015

A flip CRUT accommodates a delayed sale of contributed assets, and provides benefits to donors and charity.

CRT as the Beneficiary of an IRA

Thursday, November 5, 2015

Naming a CRT as an IRA beneficiary can provide an income stream for heirs.

Increasing Cash Flow through a CRT

Thursday, November 5, 2015

A gift to a CRT creates greater long term cash flow than an outright sale.

Business Succession Plan Uses CRT and ESOP

Thursday, November 5, 2015

Entrepreneur uses a CRT and ESOP to transfer business, give to charity, and retain a lifetime income stream.

Using a FLIP Unitrust to Diversify

Thursday, November 5, 2015

Flip CRUT allows donor to defer income stream.

No Tax on Sale of Real Estate

Thursday, November 5, 2015

A contribution of a fractional interest in appreciated real estate to a CRT creates a lifetime income stream, allows for a substantial gift to charity, and reduces the capital gains tax burden upon a sale.

Using a CRT to Settle a Divorce

Thursday, November 5, 2015

A taxpayer uses a CRT to provide an income stream to a spouse as part of a divorce settlement, avoids capital gains tax, receives an income tax deduction, and controls the disposition of assets to the charity of his choice.

Selling Section 1250 Real Property in a CRT

Thursday, November 5, 2015

This case study illustrates the use of a CRT to defer gain on the sale of depreciated rental property.

Sale of a Business

Thursday, November 5, 2015

This case study illustrates the use of a CRT to defer gain on the sale of a closely held business, with the CRT remainder passing to a DAF.

Avoiding Capital Gain Tax on Sale of QRP

Thursday, November 5, 2015

This case study illustrates the use of a CRT to defer gain on the sale of qualified replacement property acquired with proceeds of an employee stock ownership plan.

Keeping the Full Value of Securities' Net Unrealized Appreciation at Work

Thursday, November 5, 2015

A CRT allows diversification of assets and deferral of gain for company stock distributed from a profit sharing plan.