Renaissance

By cashing in CDs at maturity and contributing the cash in exchange for a CGA, a donor is able to increase lifetime cash flow and benefit charity.

Donors use a DAF to avoid capital gain on the sale of a rental home, claim a significant income tax deduction, and endow their charitable giving.

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.

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.

A CGA provides an even cash flow to the donor, while deferring capital gain taxes on the sale of QDP stock.

This article explores the use of a charitable remainder trust in conjunction with a special needs trust to provide for a client's long term care.