Charitable Remainder Trust

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Charitable Remainder Trusts that are measured by the life of one or more individuals offer several options with respect to when trust payments terminate. Although the selection of final payment method may seem benign, it can have a significant effect on income...


Just when you thought attorneys and accountants didn't have a sense of humor, Reynolds Cafferata, Esq. and Temo Arjani, CPA send us a tongue-in-cheek article on how to sell a hot tub company via a charitable remainder trust. Humor aside, if you want a great example...


Does a donor's entrepreneurship have to end when their philanthropy begins? Not according to Dan Rice who, in this edition of Gift Planner's Digest, describes one of the more creative giving arrangements with which he has been involved -- the Venture Capital...

Last December, the Service delivered what many gift planners speculated might be the most exciting private letter ruling for the new year--a ruling that allowed the income recipient of a charitable remainder trust to transfer his income interest to the charitable...
30 Dec 2002 | Charitable Remainder Trust | National Publication | Article | 1 comments
In the cloak and dagger world of the Planned Giving Design Center (we're just kidding) we sometimes receive unsolicited information from concerned gift planners regarding techniques and practices they believe are questionable. In this special article, we share a...
These days, most financial service representatives are familiar with charitable remainder trusts as an alternative to the outright sale of highly appreciated assets. However, many are finding that clients are reluctant to commit 100 percent of an asset to an...

With the June 8, 1999 reformation deadline fast approaching, this issue of Planned Giving Online reviews the requirements for "flip" charitable remainder unitrusts and the steps planners should consider to take advantage of this window of opportunity.

Just when you thought it was safe to use short-term charitable remainder trusts again, here comes a variation of the "Accelerated CRT" that is already creating a stir in Washington.
To flip or not to flip? That is the question addressed in this edition of Planned Giving Online. Discussions include the importance that consent and financial analysis play in the decision to undergo trust reformation proceedings. Four case studies provide qualitative...

Just when you thought the year-end tax planning season might come to a close without hearing of any shady charitable tax avoidance schemes, it appears one has come back to life-- the "Taxable CRT." In this final edition of Planned Giving Online for 2001, PGDC Editor...

Under recently issued Revenue Procedure 2005-24, a charitable remainder trust can now lose its tax exemption years after it is established merely because the grantor moves to another state or remarries! In this important article from Leimberg Information Services, St....
On March 30, 2005, Treasury and IRS published Rev. Proc. 2005-24, which is intended to provide a safe harbor procedure to avoid the disqualification of a charitable remainder trust because of the existence of a spousal right of election under state law. Following...
Thinking about terminating a charitable remainder trust early and dividing the trust between the income recipients and charitable remainderman? You better think twice if the remainderman is a private foundation.
When the late New York billionaire hotelier Leona Helmsley's will was made public in Westchester Surrogates Court last week, most of the attention of the press fell on the $12 million Helmsley left in trust for the benefit of her canine companion, Trouble. For...
How an ounce of prevention may provide tons of cure

As we discussed in Part One of this article, philanthropy adds a complex dimension to affluent families' long-term wealth and tax planning, and we explored...

What advisors need to know about NIMCRUTs

Last time, we discussed trust-planning blind spots and ways to solve complex trust matters. Here, we'll look at how a very successful and very charitable client...


In this brief article, we seek your knowledge and advice on another tricky estate mess. Read on and reply.


Recently, Randy Fox was interviewed on "Exit Coach Radio". This discussion with host Steve Beatty discusses the "charitable stock bailout" plan.


An interesting confluence of CRT and ESOP presented by Richard Fox.


Author Richard Fox explores the implications of a recent Tax Court Case, Estate of Schaefer, on the calculation of the 10% Remainder Interest qualification necessary when establishing Charitable Remainder Trusts.

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Define: Charitable Remainder Trust

A charitable remainder trust is a trust that provides for a specified distribution, at least annually, to one or more beneficiaries, at least one of which is not a charity. The distribution must be paid at least annually for life or for a term of years, with an irrevocable remainder interest to be held for the benefit of, or paid over to, one or more qualified charities.

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