Renaissance

A CRT can defer taxes on the sale of farm land while providing a charitable income tax deduction and, most importantly, a gift to charity.

A DAF allows a donor to avoid gain on the sale of an appreciated asset and to steward gifts to charity over time.

A charitable remainder trust defers taxes upon the redemption of stock, assists in the gradual phase-out of stockholders, and allows for gifts to charity.

Donor places company stock from a qualified profit sharing plan into a CRT to defer gain, obtain a tax deduction, receive a lifetime cash flow, and create a charitable legacy.

A SCRUT can increase the donors' cash flow, defer their capital gain taxes, and provide the desired benefit to charity.

Using a charitable lead annuity trust, donors can transfer significant assets to charities and heirs, and in doing so, can "zero out" gift and estate taxes.

Naming a DAF as the remainder beneficiary of a CRT gives the donor flexibility.

This case study illustrates the use of a CRT to defer gain on the sale of a closely held business, with the CRT remainder passing to a DAF.

By contributing a partial interest in appreciated rental real estate to a charitable remainder trust and then selling the balance of the property outside of the CRT, the donors increase their income stream for retirement and generate an income tax deduction to offset capital gains taxes on the sale portion. When doing charitable tax planning, remember that it is not an "all or nothing" choice!

By contributing appreciated real estate to a Charitable Remainder Unitrust, a Donor can reduce her capital gain tax liability, avoid estate taxes, receive an income tax deduction, obtain a lifetime cash flow, and create a lasting legacy for a charity in her hometown.

A gift to a CRT creates greater long-term cash flow than an outright sale.

This case study illustrates how a private non-operating foundation can make a distribution to a donor advised fund to meet the minimum distribution requirement, while deferring a decision on the ultimate charitable distributees.

Contributing stock to a CRT, which pours into a Special Needs Trust, enables the donors to care for their child, avoid capital gains tax, and give to charity.

The Grantor CLAT offers a large income tax deduction in the year of the gift, which can be carried over for five years. For high net worth individuals, it is also a wonderful vehicle for estate planning. For all donors, this vehicle provides current funding for charity!

A DAF allows a donor to have flexibility in her charitable giving.

Selling some stock, while contributing other stock to two different types of CRTs, meets the taxpayers' philanthropic and financial goals.

An entrepreneur uses a CRT and ESOP to transfer his business to employees, give to charity, and retain a lifetime income stream.

By transferring highly appreciated stock to a QDOT-CRT, a taxpayer is able to provide for his non-U.S. citizen spouse, avoid gift taxes, minimize capital gain and income taxes, diversify his portfolio, and give to charity.

Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes, and provides for charity down the road.

By contributing closely held stock to a CRT, the donor is able to complete a gift to charity, avoid recognition of gain on the gifted assets, and obtain an immediate income tax deduction, while eliminating the need for the charity to deal with and negotiate the stock sale.

In this case study, donors fund a charitable remainder unitrust with a portion of the remainder they receive from a testamentary charitable lead annuity trust.

Intra-family transfer of closely held stock through donor advised fund avoids recognition of gain.

A taxpayer uses a CRT to provide an income stream to a spouse as part of a divorce settlement, avoids capital gains tax, receives an income tax deduction, and controls the disposition of assets to the charity of his choice.

Donors transfer mutual funds to a CRT, making significant gifts to charity now and later.

Donors contribute "hard-to-sell" real estate to a FLIP Unitrust to avoid capital gain taxes on the sale, obtain a current income tax charitable deduction, minimize income for several years, and retain the flexibility to create a steady stream of income during retirement.