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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

Private Foundation Grant to Donor-Advised Fund

Thursday, May 13, 2021
Historical

This case study illustrates how a private non-operating foundation can make a distribution to a donor advised fund to meet the minimum distribution requirement, while deferring a decision on the ultimate charitable distributees.

Combining a Special Needs Trust with a Charitable Remainder Trust

Thursday, May 6, 2021
Historical

Contributing stock to a CRT, which pours into a Special Needs Trust, enables the donors to care for their child, avoid capital gains tax, and give to charity.

Net Investment Income Tax and CRTs

Thursday, April 29, 2021
Historical

A Donor contributes appreciated stock to a SCRUT to increase his future cash flow, further defer capital gain taxes, create an income tax deduction, and remove the stock from his taxable estate, but he is concerned about the impact the 3.8% net investment income tax ("NIIT") will have on him and the SCRUT.

Keeping Her Options Open

Thursday, April 22, 2021
Historical

A DAF allows a donor to have flexibility in her charitable giving.

Three-Way Split Sale

Thursday, April 15, 2021
Historical

Selling some stock, while contributing other stock to two different types of CRTs, meets the taxpayers' philanthropic and financial goals.

Donor Advised Fund Avoids Capital Gain and Endows Charitable Giving

Thursday, April 8, 2021
Historical

Donors use a DAF to avoid capital gain on the sale of an asset, reduce income tax, and endow their charitable giving.

Business Succession Plan Uses CRT and ESOP

Thursday, April 1, 2021
Historical

An entrepreneur uses a CRT and ESOP to transfer his business to employees, give to charity, and retain a lifetime income stream.

Providing Cash Flow for a Non-Citizen Spouse

Thursday, March 25, 2021
Historical

By transferring highly appreciated stock to a QDOT-CRT, a taxpayer is able to provide for his non-U.S. citizen spouse, avoid gift taxes, minimize capital gain and income taxes, diversify his portfolio, and give to charity.

Giving Pre-Merger Stock to a CRT

Thursday, March 18, 2021
Historical

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

Creative Planning to Give an Unmarketable Asset

Thursday, March 11, 2021
Historical

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.

Funding a CRT with Appreciated Assets from a CLT

Thursday, March 4, 2021
Historical

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.

DAF Sells Corporate Stock to Donor's Son

Thursday, February 25, 2021
Historical

Intra-family transfer of closely held stock through donor advised fund avoids recognition of gain.

Using a CRT to Settle a Divorce

Thursday, February 18, 2021
Historical

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.

CRT as the Beneficiary of an IRA

Thursday, February 11, 2021

Naming a CRT as an IRA beneficiary can provide an income stream for heirs, and may be one of the few ways to "stretch" the payout from an IRA over a beneficiary's life expectancy.

CRT Pays to Charity Now and Later

Thursday, February 4, 2021
Historical

Donors transfer mutual funds to a CRT, making significant gifts to charity now and later.

Flexible FLIP Unitrust

Thursday, January 28, 2021
Historical

Donors contribute "hard-to-sell" real estate to a FLIP Unitrust to avoid capital gain taxes on the sale, obtain a current income tax charitable deduction, minimize income for several years, and retain the flexibility to create a steady stream of income during retirement.

New Life for an Old Insurance Policy (Part II)

Thursday, January 21, 2021
Historical

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.

Funding a Section 529 Plan

Thursday, January 14, 2021
Historical

By contributing low-yielding appreciated stock to a CRT, donors are able to fund their grandchildren's Section 529 plans, give to charity, avoid capital gains tax, and generate additional retirement income.

Sale of a Corporation Through a CRT

Thursday, January 7, 2021
Historical

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

Sale of Tangible Personal Property/Retirement Income

Thursday, December 31, 2020
Historical

A NIMCRUT allows the donor to contribute valuable antiques to charity.

Making Grants to Foreign Charities

Thursday, December 24, 2020
Historical

A private foundation allows donors to contribute to foreign charities.

Making Gifts to a Brother

Thursday, December 17, 2020
Historical

This case study illustrates how a donor can use a gift annuity to provide a fixed income stream to a relative for life while at the same time reducing taxes and benefiting charity.

Sale of Farm Equipment

Thursday, December 3, 2020
Historical

A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.

All Cash Merger

Thursday, November 19, 2020
Historical

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.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, November 12, 2020
Historical

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.