Renaissance

Naming a CRT as an IRA beneficiary can provide an income stream for heirs, reduce estate and income taxes, and make a gift to charity.

A donor gradually contributes appreciated stock to a SCRUT to defer capital gains tax, receive an income tax deduction, remove the stock from her estate, increase her future cash flow, and most importantly make a charitable gift.

Naming a CRT as an IRA beneficiary can benefit a third person and prevent an improvident use of IRA proceeds.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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

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

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

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

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