Renaissance

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.

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.

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.

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.

Contributing stock to a CRT creates a level cash flow during donor's retirement.

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.