Learn how charitable remainder annuity trusts (CRATs) work, providing fixed income to beneficiaries and tax benefits while ...

On December 20, 2019, the Setting Up Every Community Up for Retirement Enhancement (SECURE Act) was passed into law. While the law made a substantial number of revisions to the rules for retirement ...

The recent rising 7520/AFR interest rate impacts the present value of a fixed annuity, and what this has implied as yields on mid-term Treasuries rose rapidly in recent months for tax planning ...

Inter vivos charitable remainder unitrusts and annuity trusts enable your clients to make significant gifts that go to charities at death while retaining income for life. When properly structured, ...

The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy.

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...

Last week, I talked about how an investor can use a charitable remainder unitrust for preserving a large gain on a single stock while diversifying, creating income and leaving an inheritance to a ...

In a recent Private Letter Ruling, (PLR 201845014 (released Nov. 9, 2018)), the Internal Revenue Service ruled that you can’t get around the rule that payments from a charitable unitrust can’t go ...

When Terrence Hahn left Honeywell as head of its home and building technologies division this year, he had amassed a lot of company stock over 11 years and was facing a huge capital gains tax bill if ...