Renaissance
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CharitablePlanning.com Author

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
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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
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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 as the Beneficiary of an IRA
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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
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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
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Naming a CRT as an IRA beneficiary can reduce income and estate taxes, while benefiting a third person.
New Life for an Old Insurance Policy (Part II)
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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
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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
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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
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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
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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
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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
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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
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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
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Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.
Sale of a Corporation Through a CRT
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A flip CRUT accommodates a delayed sale of contributed assets, and provides benefits to donors and charity.
CRT as the Beneficiary of an IRA
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Naming a CRT as an IRA beneficiary can provide an income stream for heirs.
Using a FLIP Unitrust to Diversify
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A Flip CRUT allows donor to diversify assets, avoid capital gains tax, and defer the income stream.
No Tax on Sale of Real Estate
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By contributing a partial interest in appreciated rental real estate to a charitable remainder trust and then selling the balance of the property outside of the CRT, the donors increase their income stream for retirement and generate an income tax deduction to offset capital gains taxes on the sale. When trying to use a CRT to shelter gain, remember that it is not an "all or nothing" choice!
Using a CRT to Settle a Divorce
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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.
Keeping the Full Value of Securities' Net Unrealized Appreciation at Work
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A CRT allows diversification of assets and deferral of gain for company stock distributed from a profit sharing plan.
Income Averaging Using a Grantor CLAT-
A large charitable deduction in the year of contribution to a grantor CLAT helps reduce grantor's income taxes.