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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

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.

DAF as Beneficiary of an IRA

Monday, November 1, 2010
Historical

If other assets are available to fund non-charitable bequests, giving an IRA to charity avoids income tax to beneficiaries.

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.

Increasing Lifetime Cash Flow For a Life Partner

Monday, November 1, 2010
Historical

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.

Increasing Future Cash Flow

Monday, November 1, 2010
Historical

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.

Funding a Charitable Pledge using a CLT

Monday, November 1, 2010
Historical

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

All Cash Merger

Monday, November 1, 2010
Historical

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!

Sale of Publicly Traded Stock

Monday, November 1, 2010
Historical

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.

Corporation Creates a Donor-Advised Fund

Monday, November 1, 2010
Historical

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

New Life for an Old Life Insurance Policy (Part I)

Monday, November 1, 2010
Historical

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.

Using a CGA to Increase Income

Monday, November 1, 2010
Historical

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.

Sale of a Partnership Interest through a CRT

Monday, November 1, 2010
Historical

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

Partnership Creates a CRT

Monday, November 1, 2010
Historical

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.

All Cash Merger

Monday, November 1, 2010
Historical

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

Corporation Creates a CRT

Monday, November 1, 2010
Historical

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

Charitable Remainder Annuity Trust

Monday, November 1, 2010
Historical

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

Increasing Lifetime Cash Flow

Monday, November 1, 2010
Historical

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

Tax-Efficient NIMCRUT

Monday, November 1, 2010
Historical

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.

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.

Restricted Fund Fights Illiteracy

Monday, November 1, 2010
Historical

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

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.

NIMCRUT Invests in a Variable Annuity

Monday, November 1, 2010
Historical

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.

Using a CGA to Increase Income

Monday, November 1, 2010
Historical

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.

Zero Estate Tax Planning using a CLAT

Monday, November 1, 2010
Historical

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.