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 defer gain on the sale of qualified replacement property acquired with proceeds of an employee stock ownership plan.

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.

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.

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.

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

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.

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 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.

By transferring highly appreciated stock to a SCRUT, with the remainder passing to a DAF upon the death of the last surviving partner, a taxpayer is able to increase the lifetime cash flow for himself and his life partner, defer capital gains tax, and make gifts to charities.

Donors establish a deferred charitable gift annuity in order to reduce capital gain taxes, diversify their portfolio, and receive an increased, level, and dependable lifetime cash flow. The donors also shift investment risk to the charity, while supporting charitable causes that are meaningful to them.

A grantor CLAT can allow for a gift to charity with principal reverting to grantors.

Husband and wife use a charitable gift annuity to defer gain on the sale of stock in a merger transaction, and promote their favorite charity at the same time!

Donor advised fund allows corporation to make flexible contributions to charities.

By funding a charitable remainder annuity trust ("CRAT") with a life insurance policy, Donors are able to avoid income tax on the surrender of the policy, obtain a current income tax charitable deduction, increase their retirement cash flow, and create a lasting legacy to fight cancer in their son's name.

Donor creates a charitable gift annuity to eliminate capital gain taxes on the sale of appreciated stock, diversify her portfolio, and increase her lifetime income. Donor also shifts the investment risk to the charity, while supporting charitable causes that are meaningful to her.

The NIMCRUT allows the donors to defer taxes from sale of real property, to defer receiving cash flow until later years when most needed, and to make a substantial gift to charity.

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

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

Gift of life insurance followed by premium gifts creates large contribution to charitable causes.