Renaissance

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.

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

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.

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.

Donors fund a charitable remainder trust with highly appreciated commercial real estate to reduce their capital gain tax liability, avoid estate taxes, obtain an income tax deduction, receive cash flow for life, and create a lasting legacy to benefit the residents in their hometown.

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.

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.

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

Donor contributes appreciated stock to a SCRUT to increase her future cash flow, further defer capital gain taxes, create an income tax deduction, and remove the stock from her taxable estate.

Donor transfers stock portfolio to a SCRUT, which will provide cash flow for the donor as well as her sibling if she survives the donor.

Donors use a charitable gift annuity ("CGA") to triple their retirement cash flow, receive a current income tax charitable deduction, spread out capital gain over several years, and make a gift to a college.

By gradually transferring highly appreciated stock to a SCRUT, with the remainder passing to a DAF, a taxpayer is able to increase his lifetime cash flow, defer capital gains tax, receive an income tax deduction, make gifts to charities, and remove the stock from his estate.

By gifting qualified replacement property ("QRP") to a charity in exchange for a CGA, a donor is able to further defer capital gain taxes, increase her lifetime cash flow, create an income tax charitable deduction, and remove the QRP from her gross estate.

By transferring highly appreciated stock to a standard charitable remainder unitrust, which makes distributions to a donor advised fund, taxpayers are able to defer capital gains tax, make gifts to charities, increase their lifetime cash flow, and provide for their children.

Contributing QRP to a DAF can avoid capital gain taxes.

Contributing stock to a CRT creates a level cash flow during donor's retirement.

A NIMCRUT can be used as a tool for long-term planning, but be flexible enough to change investment strategies on an ongoing basis.

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.

Adding QDOT provisions to a CRT allows a donor to benefit a non-citizen spouse without incurring immediate gift tax.

Utilizing life insurance and a CLAT allows donors to make substantial contributions to charity while leaving assets for their heirs.

A donor advised fund offers simplicity and flexibility in giving.

A donor with a concentrated position in low-basis stock can diversify and defer capital gains taxes by contributing the stock to a CRT.

A company in the community is able to provide college scholarships to local students through a private foundation.

Donors choose a testamentary charitable lead annuity trusts as a vehilce to reduce estate taxes, preserve a portion of their children's inheritance for their children's retirement years, and provide support for charitable organizations in their community.

By using a Deferred Charitable Gift Annuity, the Donor is able to defer capital gain taxes, diversify her portfolio, and increase her lifetime cash flow for retirement. The Donor also shifts investment risk to the charity while creating a legacy to support causes that are meaningful to her.