Renaissance

Contributing stock to a CRT prior to a merger saves immediate capital gain taxes, and provides the donors with a vehicle for their philanthropy.

A partnership contributes appreciated real estate to a 20-year CRT to defer taxation of the gain on the sale of the property, receiving current income tax deductions and a unitrust income interest for the CRT term, while removing assets from each partner's taxable estate.

CRT can be a tax-efficient way to dispose of partnership interest while making a charitable gift.

Donors make a gift of appreciated stock to a charitable remainder trust to eliminate capital gain taxes on the sale of the stock, create an income tax deduction, increase their net cash flow, and make a large gift to their favorite charity.

Donor funds a charitable remainder annuity trust in order to delay incurring capital gains taxes, diversify her investment portfolio, receive an increased and level lifetime cash flow, and support charitable causes that are meaningful to her.

This case study illustrates the use of a net income charitable remainder unitrust with makeup provisions as a vehicle for reinvesting in a portfolio, which is structured for growth rather than current income.

DAF endows donors' long term charitable giving.

Donation of life insurance policy to charity yields income tax savings to donors.

By establishing a NIMCRUT, a donor is able to give to charity, avoid capital gains on the sale of his business, and provide for retirement income.

By transferring highly appreciated assets to a NIMCRUT, which sells these assets and reinvests primarily in variable annuities, taxpayers are able to increase their lifetime cash flow while postponing the distributions of income until it is actually needed. The taxpayers can also receive a currrent income tax deduction for the present value of the remainder interest, defer capital gains tax, and make gifts to charities.

Donor contributes appreciated stock to a CGA to reduce capital gain taxes, diversify her portfolio, increase her lifetime cash flow, and shift investment risk, while leaving money to a charity.

Donors establish a charitable lead annuity trust to reduce gift and estate taxes, provide substantial benefits to their children, and support local charities during their lifetimes.

This case study illustrates the contribution by a corporation of unused property to a term of years charitable remainder trust, deferring recognition of gain on the sale and affording the corporation a charitable contributions deduction.

The taxpayers can avoid gain when liquidating securities arising from a sale to ESOP by using a CRT.

Scholarship fund allows donor to remain involved in charitable legacy.

SCRUT provides a regular cash flow during the donors' lives.

CGA provides a deduction upon contribution, followed by regular cash flow.

By gifting qualified replacement property to a DAF, a Donor is able to free up income, receive an immediate income tax deduction, and provide annual gifts to her favorite charity.

CGA provides a charitable income tax deduction to the donor and an income stream to donor's partner.

With interest rates low and equity markets unpredictable, a CRAT can provide a level cash flow, together with a charitable deduction.

A CGA provides regular cash flow to donors.

A Flip CRUT may be useful for assets that will not be sold immediately.

Donors' gift of an insurance policy allows them 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 in their son's name to support children's charities.

Giving an IRA to a DAF can reduce income and estate taxes.

A CRUT provides cash flow to meet donors' expenses during retirement, while also benefiting charity.