Transfers to donor-advised funds, supporting organizations, private foundations,
charitable remainder trusts, charitable gift annuities, and pooled income funds are not qualified charitable distributions.
The firm offers an expertise in setting asset allocation parameters, risk optimisation, growth variables, income generation, and hedging strategies; managing joint, taxable, IRA and 401(k) rollovers,
charitable remainder trusts and family trusts.
The firm offers expertise in setting asset allocation parameters, risk optimisation, growth variables, income generation, and hedging strategies; managing joint, taxable, IRA and 401(k) rollovers,
charitable remainder trusts and family trusts.
The primary vehicles that come to mind for this are
charitable remainder trusts, but those might not be accessible to clients who still need income, and wouldn't be comfortably wealthy after making that gift.
Brown, A Primer on
Charitable Remainder Trusts, Tax Mgmt.
Charitable remainder trusts (CRTs) are similar to charitable gift annuities, but are established in the form of a trust, typically created with the help of an attorney.
Charitable remainder trusts: Just as its name implies, a CRT pays an annuity or percentage amount (known as a unitrust, if the trust agreement calls for a percentage payout) to a designated beneficiary for a term of years (not to exceed 20) or the life of the beneficiary, with the remainder passing to a charity selected by the trust's settlor.
Such an inclusion--either in your will or through other types of legacy gifts such as charitable gift annuities,
charitable remainder trusts, retirement plans, and/or life insurance policies that name the Historical Society of Michigan as a beneficiary--ensures that our state's past will continue to be preserved and promoted for years to come.
A less generous exclusion amount will act as a brake on such lifetime gifting techniques as
charitable remainder trusts and charitable lead trusts.
is pleased to announce that Florida Bar Board Certified Wills, Trusts & Estate Planning Attorney Eric Gurgold will co-present “The ABC's of
Charitable Remainder Trusts Opportunities, Operations and Pitfalls,” for the Southwest Florida Community Foundation on Wednesday, November 28, 2012.
What is a
charitable remainder trust? How are
charitable remainder trusts used as planning tools?