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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

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.

Donor Advised Fund Avoids Capital Gain and Endows Charitable Giving

Thursday, October 29, 2015

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

Net Investment Income Tax and CRTs

Thursday, January 3, 2013

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.

CRT Helps Company Be A Good Citizen

Monday, November 1, 2010
Historical

This case study illustrates the contribution by a corporation of unused property to a term of years charitable remainder trust, deferring recognition of gain on the sale and affording the corporation a charitable contributions deduction.

Sale of Farm Equipment

Monday, November 1, 2010
Historical

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

Income Averaging Using a Grantor CLAT

Monday, November 1, 2010
Historical

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce grantor's income taxes.

Using a CRAT to Increase Cash Flow

Monday, November 1, 2010
Historical

With interest rates low and equity markets unpredictable, a CRAT can provide a level cash flow, together with a charitable deduction.

All Cash Merger

Monday, November 1, 2010
Historical

By gifting stock to a charity in exchange for a CGA, taxpayers minimize the burden of paying capital gains tax, receive an immediate income tax charitable deduction, and provide for a lifetime income stream.

All Cash Merger Endows Charitable Giving

Monday, November 1, 2010
Historical

DAF endows donors' long term charitable giving.

Avoiding Capital Gain Tax on Sale of QRP

Monday, November 1, 2010
Historical

The taxpayers can avoid gain when liquidating securities arising from a sale to ESOP by using a CRT.

Super CLAT Reduces Income and Estate Taxes

Monday, November 1, 2010
Historical

The Grantor CLAT offers a large income tax deduction in the year of the gift.

Using an LLC as a Double Discounting Tool with a CLAT

Monday, November 1, 2010
Historical

A gift of LLC units allows the donors to take advantage of valuation discounts, while giving to charity and their heirs.

Convenient Giving

Monday, November 1, 2010
Historical

Naming a DAF as the remainder beneficiary of a CRT gives the donor flexibility.

Partnership Distributes Assets to Partners, Who Then Create CRTs

Monday, November 1, 2010
Historical

Donors use a CRT to defer gain on the sale of real estate, obtain an income flow for their joint lives, and benefit charity.

Extra Deductions with Contributions to a DAF

Monday, November 1, 2010
Historical

Contribution to a DAF saves income taxes and allows the donors to decide later on the amount they would like to give and which charities they would like to benefit.

Using a Donor Advised Fund to Sell a Rental Home and Endow Charitable Gifts

Monday, November 1, 2010
Historical

A DAF allows a donor to avoid gain on the sale of an appreciated asset and to steward gifts to charity over time.

Sale of Tangible Personal Property/Retirement Income

Monday, November 1, 2010
Historical

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

Avoiding Capital Gain Tax on Sale of QRP

Monday, November 1, 2010
Historical

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.

Using a NIMCRUT

Monday, November 1, 2010
Historical

This case study illustrates the use of a net income charitable remainder unitrust with makeup provisions as a vehicle for reinvesting in a portfolio, which is structured for growth rather than current income.

CGA as the Beneficiary of an IRA

Monday, November 1, 2010
Historical

This case study illustrates how a charitable gift annuity can prevent the improvident use of IRA proceeds.

Private Foundation Grant to Donor-Advised Fund

Monday, November 1, 2010
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.

Donor Advised Fund Lets Couple See Charitable Benefits During Lifetime

Monday, November 1, 2010
Historical

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to charities.

Making Gifts to a Brother

Monday, November 1, 2010
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.

Planning with QRP

Monday, November 1, 2010
Historical

By gifting QRP to a charity in exchange for a CGA, a taxpayer is able to minimize capital gains taxes, create a dependable lifetime income stream, and give to charity.

Zero Estate Tax Planning using a CLAT

Monday, November 1, 2010
Historical

Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so can "zero out" gift and estate taxes.

Funding a Scholarship Program through a Scholarship Fund

Monday, November 1, 2010
Historical

A community foundation or similar umbrella organization can be used to create a donor advised scholarship fund.

All Cash Merger

Monday, November 1, 2010
Historical

Husband and wife use a charitable gift annuity to defer gain on the sale of stock in a merger transaction, and promote their favorite charity at the same time!