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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

No Tax on Sale of Real Estate

Thursday, June 4, 2020

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 28, 2020

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 21, 2020

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

Private Foundation Grant to Donor-Advised Fund

Thursday, May 14, 2020
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.

Net Investment Income Tax and CRTs

Thursday, April 30, 2020

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.

Three-Way Split Sale

Thursday, April 16, 2020
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 9, 2020

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 2, 2020

Entrepreneur uses a CRT and ESOP to transfer business, give to charity, and retain a lifetime income stream.

Providing Cash Flow for a Non-Citizen Spouse

Thursday, March 26, 2020

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 19, 2020

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

Creative Planning to Give an Unmarketable Asset

Thursday, March 12, 2020

Contributing closely held stock to a CRT gives the donor an immediate income tax deduction, allows the donor to complete the sale of the gift assets, and eliminates the need for the charity to deal with and negotiate the stock sale.

CRT as the Beneficiary of an IRA

Thursday, December 31, 2015

Naming a CRT as an IRA beneficiary can provide an income stream for heirs, reduce estate and income taxes, and make a gift to charity.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, December 24, 2015

A donor gradually contributes appreciated stock to a SCRUT to defer capital gains tax, receive an income tax deduction, remove the stock from her estate, increase her future cash flow, and most importantly make a charitable gift.

CRT Pays to Charity Now and Later

Thursday, December 17, 2015

A donor transfers mutual funds to a CRT, making significant gifts to charity now and later.

CRT as the Beneficiary of an IRA

Thursday, December 10, 2015

Naming a CRT as an IRA beneficiary can benefit a third person and prevent an improvident use of IRA proceeds.

No Tax on Sale of Real Estate

Thursday, December 3, 2015

When trying to use a charitable remainder trust to sell an asset, remember that it is not an "all or nothing" choice. Here, the donors decide to liquidate a property, but to defer only a portion of the gain using the CRT.

CRT as the Beneficiary of an IRA

Thursday, November 19, 2015

Naming a CRT as an IRA beneficiary can reduce income and estate taxes, while benefiting a third person.

New Life for an Old Insurance Policy (Part II)

Thursday, November 5, 2015

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.

Using a CRT to Settle a Divorce

Thursday, November 5, 2015

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.

All Cash Merger

Thursday, November 5, 2015

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.

Sale of a Business

Thursday, November 5, 2015

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.

Keeping the Full Value of Securities' Net Unrealized Appreciation at Work

Thursday, November 5, 2015

A CRT allows diversification of assets and deferral of gain for company stock distributed from a profit sharing plan.

Using a CRT to Fund a Capital Campaign Contribution

Thursday, November 5, 2015

This case study illustrates the use of a CRT to make a charitable gift, while diversifying an investment portfolio, deferring gains, and increasing cash flow.

Naming a DAF as the Charitable Beneficiary of a CRT

Thursday, November 5, 2015

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

Selling Section 1250 Real Property in a CRT

Thursday, November 5, 2015

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