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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, November 5, 2015

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!

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.

Maintaining Full Value of Securities' Net Unrealized Appreciation

Thursday, November 5, 2015

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.

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.

No Tax on Sale of Real Estate

Thursday, November 5, 2015

By contributing a partial interest in appreciated rental real estate to a charity and then selling the balance of the property, donors increase their income stream for retirement and generate an income tax deduction to offset the capital gains tax on the sale.

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.

Using a FLIP Unitrust to Diversify

Thursday, November 5, 2015

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

Incentive Stock Options

Thursday, November 5, 2015

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

Avoiding Capital Gain Tax on Sale of QRP

Thursday, November 5, 2015

This case study illustrates the use of a CRT to defer gain on the sale of qualified replacement property acquired with proceeds of an employee stock ownership plan.

Funding a CRT with Appreciated Assets from a CLT

Thursday, November 5, 2015

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.

Retiring Now while Deferring the Starting Date for Retirement Payouts

Thursday, November 5, 2015

Donors contribute appreciated stock to a charitable remainder annuity trust to reduce capital gain taxes, create an income tax deduction, increase their cash flow, and make gifts to their favorite charities.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, November 5, 2015

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.

CRT as the Beneficiary of an IRA

Thursday, November 5, 2015

Naming a CRT as an IRA beneficiary can provide an income stream for heirs, and may be one of the few ways to "stretch" the payout from an IRA over a beneficiary's life expectancy.

DAF as Beneficiary of an IRA

Monday, November 1, 2010
Historical

If other assets are available to fund non-charitable bequests, giving an IRA to charity avoids income tax to beneficiaries.

Sale of Business/Deferred Income

Monday, November 1, 2010
Historical

By establishing a NIMCRUT, a donor is able to give to charity, avoid capital gains on the sale of his business, and provide for retirement income.

All Cash Merger

Monday, November 1, 2010
Historical

Contributing stock to a CRT prior to a merger saves immediate capital gain taxes, and provides the donors with a vehicle for their philanthropy.

Life Insurance Policy Plants Trees

Monday, November 1, 2010
Historical

Donation of life insurance policy to charity yields income tax savings to donors.

Planning for Gifts of Mortgaged Real Estate

Monday, November 1, 2010
Historical

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

Corporation Creates a CRT

Monday, November 1, 2010
Historical

A Corporation may use a CRT to make a tax-efficient donation of real estate to charity.

Super CLAT Reduces Income and Estate Taxes

Monday, November 1, 2010
Historical

The Grantor CLAT offers a large income tax deduction in the year of the gift.

All Cash Merger Endows Charitable Giving

Monday, November 1, 2010
Historical

DAF endows donors' long term charitable giving.

Using a NIMCRUT

Monday, November 1, 2010
Historical

This case study illustrates the use of a net income charitable remainder unitrust with makeup provisions as a vehicle for reinvesting in a portfolio, which is structured for growth rather than current income.

Charitable Remainder Annuity Trust

Monday, November 1, 2010
Historical

Contributing appreciated stock to a CRAT defers capital gains taxes and provides a steady cash flow to the donor.

All Cash Merger

Monday, November 1, 2010
Historical

A Flip CRUT may be useful for assets that will not be sold immediately.

Using a CGA to Increase Income

Monday, November 1, 2010
Historical

A CGA provides regular cash flow to donors.