Renaissance

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.

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.

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

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.

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.

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.

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.

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.

Donor transfers stock portfolio to a SCRUT, which will provide cash flow for the donor as well as her sibling if she survives the donor.

A grantor CLAT can allow for a gift to charity with principal reverting to grantors.

Contributing qualified replacement property to a DAF is a tax-efficient way to benefit charity.

Donors contribute an appreciated mutual fund to a Charitable Gift Annuity to increase their lifetime cash flow, minimize capital gains taxes, and provide a gift to charity.

Donors establish a charitable lead annuity trust to reduce gift and estate taxes, provide substantial benefits to their children, and support local charities during their lifetimes.

Contributing QRP to a DAF can avoid capital gain taxes.

By transferring highly appreciated stock to a CRT, which makes distributions to a Special Needs Trust, taxpayers are able to defer capital gains tax, make gifts to charities, and provide for their child.

Donors make a gift of highly appreciated stock to a Flip Charitable Remainder Unitrust to eliminate capital gain taxes on the sale of the stock, create an income tax charitable deduction, increase their net cash flow for retirement, and make a large gift to their favorite charity.

The NIMCRUT allows the donors to defer taxes from sale of real property, to defer receiving cash flow until later years when most needed, and to make a substantial gift to charity.

By funding a charitable remainder annuity trust ("CRAT") with a life insurance policy, Donors are able to avoid income tax on the surrender of the policy, obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to fight cancer in their son's name.

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!

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

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.

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