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

Amounts distributed to noncharitable beneficiaries retain the character (ordinary income, capital gain, and other income such as tax-exempt income) they had when received by the trust (even if the ...

Planning Point: The IRS has released a sample provision that may be included in the documents governing the CRAT. The new sample provision provides for termination of the CRAT if an annuity payment ...

There are two different types of charitable remainder trusts. Susan and Fred know what hard work is all about. And they have the rewards as a result. Susan: “I was one of the lucky ones. It was a very ...

For clients with highly appreciated assets aiming to transfer part of their holdings to an heir in a tax-efficient way while giving to a nonprofit, charitable remainder trusts could be a fit.

What Is a Charitable Remainder Trust? Charitable remainder trusts (CRTs) are a popular estate planning strategy for high-net-worth individuals and philanthropists looking to reduce their tax liability ...

Gone are the days when retirement meant just relaxing on a beach or spending endless hours on a golf course. Nowadays, many retirees are looking to contribute positively and find meaning by supporting ...

Charitable lead trusts help you donate to an organization while preserving the remaining inheritance for your heirs. Many, or all, of the products featured on this page are from our advertising ...

In the recent Private Letter Ruling 202448002, the Internal Revenue Service ruled that a trust’s proposed modifications won’t disqualify it as a charitable remainder unitrust (CRUT) under Internal ...

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