Renaissance

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.

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.

A donor transfers mutual funds to a CRT, making significant gifts to charity now and later.

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

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.

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

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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

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

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.

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

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

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

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

A Flip CRUT allows donor to diversify assets, avoid capital gains tax, and defer the income stream.

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!

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.

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

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.

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.

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