Renaissance

Donors transfer a life insurance policy to a charitable remainder unitrust and avoid income tax on the surrender of the policy. They are also able to obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to support the treatment of brain tumors.

By contributing low-yielding appreciated stock to a CRT, donors are able to fund their grandchildren's Section 529 plans, give to charity, avoid capital gains tax, and generate additional retirement income.

A flip CRUT accommodates a delayed sale of contributed assets and provides benefits to donors and charity.

A NIMCRUT allows the donor to contribute valuable antiques to charity.

A private foundation allows donors to contribute to foreign charities.

This case study illustrates how a donor can use a gift annuity to provide a fixed income stream to a relative for life while at the same time reducing taxes and benefiting charity.

A CRT defers taxes upon the sale of farm equipment and provides cash flow to donors.

Contributing stock to a Flip Unitrust prior to a merger saves donors immediate capital gain taxes, provides an income tax charitable deduction, and increases future retirement income.

A Flip-CRUT allows the donor to remove the stock from her taxable estate, create an income tax deduction, and increase her future cash flow.

Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.

By transferring highly appreciated stock to a Flip-CRUT, which creates a single member LLC to hold the stock and other investments, taxpayers can control the Flip-CRUT's income flow, defer capital gains tax, and make gifts to charities.

This case study illustrates the use of a donor advised fund to enable a donor to "test drive" a substantial gift to multiple charities.

Donors use a CRT to defer gain on the sale of real estate, obtain an income flow for their joint lives, and benefit charity.

Contribution of a portion of donor's real estate holding to a DAF creates tax deductions and allows grants to charities over time.

A gift of LLC units allows the donors to take advantage of valuation discounts while giving to charity and their heirs.

A large charitable deduction in the year of contribution to a grantor CLAT helps reduce the grantor's income taxes.

This case study illustrates the use of a CRT to defer gain on the sale of depreciated rental property.

A Flip CRUT allows the donor to diversify assets, avoid capital gains tax, and defer the income stream.

The contribution of an appreciated home to a NIMCRUT creates a charitable deduction and an income stream upon sale.

Designating a donor advised fund as the remainderman of a CRT maximizes flexibility.

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.