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Biography

Headquartered in Indianapolis, Renaissance Administration LLC (Renaissance) is the largest independent charitable gift services provider in North America. Renaissance currently supports nearly $6 billion of charitable planned gift assets under administration and 21,000 gift instruments. Our team has over 680 years of charitable gift experience and is focused on each individual client to provide impeccable service, a commitment to excellence, and continuous innovation. We have been serving institutions, financial professionals, and individual donors for over 27 years.

Commentary

Income Averaging Using a Grantor CLAT

Thursday, September 16, 2021
Historical

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

Selling Section 1250 Real Property in a CRT

Thursday, September 9, 2021
Historical

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

Using a FLIP Unitrust to Diversify

Thursday, August 26, 2021
Historical

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

Sale of a Second Home

Thursday, August 19, 2021
Historical

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

Naming a DAF as the Charitable Beneficiary of a CRT

Thursday, August 5, 2021
Historical

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

Sale of Farm Land

Thursday, July 29, 2021
Historical

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.

Using a Donor Advised Fund to Sell a Rental Home and Endow Charitable Gifts

Thursday, July 22, 2021
Historical

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

Stock Redeemed From a CRT

Thursday, July 15, 2021
Historical

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.

Maintaining Full Value of Securities' Net Unrealized Appreciation

Thursday, July 8, 2021
Historical

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.

Increasing Lifetime Cash Flow

Thursday, July 1, 2021
Historical

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

Zero Estate Tax Planning using a CLAT

Thursday, June 24, 2021
Historical

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.

Convenient Giving

Thursday, June 17, 2021
Historical

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

Sale of a Business

Thursday, June 10, 2021
Historical

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.

No Tax on Sale of Real Estate

Thursday, June 3, 2021
Historical

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. When trying to use a CRT to shelter gain, remember that it is not an "all or nothing" choice!

Planning Opportunities with Real Estate

Thursday, May 27, 2021
Historical

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, receive a lifetime cash flow, and create a lasting legacy for a charity in her hometown.

Increasing Cash Flow through a CRT

Thursday, May 20, 2021
Historical

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

Private Foundation Grant to Donor-Advised Fund

Thursday, May 13, 2021
Historical

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.

Combining a Special Needs Trust with a Charitable Remainder Trust

Thursday, May 6, 2021
Historical

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.

Net Investment Income Tax and CRTs

Thursday, April 29, 2021
Historical

A Donor contributes appreciated stock to a SCRUT to increase his future cash flow, further defer capital gain taxes, create an income tax deduction, and remove the stock from his taxable estate, but he is concerned about the impact the 3.8% net investment income tax ("NIIT") will have on him and the SCRUT.

Keeping Her Options Open

Thursday, April 22, 2021
Historical

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

Three-Way Split Sale

Thursday, April 15, 2021
Historical

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

Donor Advised Fund Avoids Capital Gain and Endows Charitable Giving

Thursday, April 8, 2021
Historical

Donors use a DAF to avoid capital gain on the sale of an asset, reduce income tax, and endow their charitable giving.

Business Succession Plan Uses CRT and ESOP

Thursday, April 1, 2021
Historical

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

Providing Cash Flow for a Non-Citizen Spouse

Thursday, March 25, 2021
Historical

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.

Giving Pre-Merger Stock to a CRT

Thursday, March 18, 2021
Historical

Contributing stock to a SCRUT prior to a merger saves donors immediate capital gain taxes.