Renaissance

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.

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.

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.

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.

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.

By gifting stock to a charity in exchange for a CGA, taxpayers minimize the burden of paying capital gains tax, receive an immediate income tax charitable deduction, and provide for a lifetime income stream.

Contributing an appreciated asset to a CGA allows donors to benefit charity, defer capital gain taxes, and increase lifetime cash flow.

Stock acquired through incentive stock options is contributed to a DAF, reducing capital gain taxes and fulfilling charitable intent.

CRT increases donors' cash flow and saves on capital gain taxes.

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.

A donor funds a CRAT with appreciated stock to achieve an increased cash flow, defer capital gains taxes, diversify her assets, and obtain an income tax deduction. In addition, she is able to remove the stock from her gross estate for Federal estate tax purposes and make a substantial gift to charity.

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.

Donors make a gift of highly appreciated stock to a Flip Charitable Remainder Unitrust to eliminate capital gain taxes on the sale of the stock, create an income tax charitable deduction, increase their net cash flow for retirement, and make a large gift to their favorite charity.

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.

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

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.