The CRT: a primer on maximizing asset value

Article Abstract:

Charitable remainder trusts (CRTs) can be used to preserve or maximize investor assets typically subject to estate taxes or capital gains taxes. CRTs provide valuable tax deductions to the donors and can be useful in selling family business assets or planning for business succession. A CRT, which can be set up either as an annuity trust or unitrust, requires a donor, a trustee, a charitable beneficiary, and an income beneficiary. The charitable remaindermen can include churches, hospitals, foundations, educational organizations, and other 50% charities.

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Generation-skipping transfer tax planning and the charitable lead trust

Article Abstract:

The testamentary charitable lead trust, in which an annual charitable donation is paid out of trust income, is an effective way to reduce generation-skipping transfer tax. Jacqueline Onassis used this type of trust to pass on her wealth to her grandchildren and they will avoid $57 mil in taxes while giving $192 mil in donations at a cost of $12,550,597. Unitrusts are less beneficial than annuity trusts for this type of estate planning because too long a term is necessary to provide the same tax benefits.

Estate Planning, Planning, Evaluation, Generation-skipping transfer tax

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The charitable remainder trust and closely held business stock

Article Abstract:

The Charitable Remainder Trust (CRT) can provide estate tax savings, income tax deduction, increased cash flow, capital gains savings, and substantial benefits to charities that are relying more on the private sector. A business owner can transfer closely held business stock to a CRT, and leave the family business to heirs, tax free.

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