Renaissance

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.

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.

Donors use a DAF to avoid capital gain on the sale of a rental home, claim a significant income tax deduction, and endow their charitable giving.

By transferring highly appreciated stock to a standard charitable remainder unitrust, which makes distributions to a donor advised fund, taxpayers are able to defer capital gains tax, make gifts to charities, increase their lifetime cash flow, and provide for their children.

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

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.

This article explores the use of a charitable remainder trust in conjunction with a special needs trust to provide for a client's long term care.