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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

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.

Increasing Lifetime Cash Flow

Monday, November 1, 2010
Historical

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

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.

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.

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.

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.

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.

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.

Using a CRAT to Increase Income

Monday, November 1, 2010
Historical

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.

Stock Redeemed From a DAF

Monday, November 1, 2010
Historical

Donors contribute stock to a donor advised fund and receive an immediate federal income tax charitable deduction, reducing their net worth for estate tax purposes, and retaining the right to recommend grants from the DAF to museums and their other favorite charities.

Using a NIMCRUT

Monday, November 1, 2010
Historical

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.

All Cash Merger Endows Charitable Giving

Monday, November 1, 2010
Historical

DAF endows donors' long term charitable giving.

Life Insurance Policy Plants Trees

Monday, November 1, 2010
Historical

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

Sale of Business/Deferred Income

Monday, November 1, 2010
Historical

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.

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.

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.

CRT Helps Company Be A Good Citizen

Monday, November 1, 2010
Historical

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.

Avoiding Capital Gain Tax on Sale of QRP

Monday, November 1, 2010
Historical

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

Funding a Scholarship Program

Monday, November 1, 2010
Historical

Scholarship fund allows donor to remain involved in charitable legacy.

Increasing Lifetime Cash Flow

Monday, November 1, 2010
Historical

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

Using a CGA to Increase Cash Flow

Monday, November 1, 2010
Historical

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

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

Monday, November 1, 2010
Historical

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.

Making Gifts to a Life Partner

Monday, November 1, 2010
Historical

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