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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, 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.

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.

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.

Sale of Commercial Property

Thursday, November 5, 2015

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.

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.

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.

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.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Thursday, November 5, 2015

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.

Benefitting Someone Other than the Donor or Spouse

Thursday, November 5, 2015

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.

CGA Increases Retirement Cash Flow

Monday, November 1, 2010
Historical

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.

Increasing Lifetime Cash Flow with Annual Contributions to a CRT

Monday, November 1, 2010
Historical

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.

Planning with QRP

Monday, November 1, 2010
Historical

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.

Increasing Lifetime Cash Flow

Monday, November 1, 2010
Historical

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.

Donor Advised Fund Avoids Capital Gain on QRP and Endows Charitable Giving

Monday, November 1, 2010
Historical

Contributing QRP to a DAF can avoid capital gain taxes.

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

Monday, November 1, 2010
Historical

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

Using a NIMCRUT

Monday, November 1, 2010
Historical

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

Avoiding Capital Gain Tax on Sale of QRP

Monday, November 1, 2010
Historical

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.

QDOT-CRT Saves the Day

Monday, November 1, 2010
Historical

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

Leveraging Family Limited Partnership Discounts with Insurance

Monday, November 1, 2010
Historical

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

Convenient Giving

Monday, November 1, 2010
Historical

A donor advised fund offers simplicity and flexibility in giving.

Incentive Stock Options

Monday, November 1, 2010
Historical

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

Scholarship Program through a Private Foundation

Monday, November 1, 2010
Historical

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

CLT as a Powerful Estate Planning Tool

Monday, November 1, 2010
Historical

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.

Using a Deferred CGA to Increase Income

Monday, November 1, 2010
Historical

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.