Charitable Remainder Trust

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How an ounce of prevention may provide tons of cure

As we discussed in Part One of this article, philanthropy adds a complex dimension to affluent families' long-term wealth and tax planning, and we explored the use...

What advisors need to understand about CRTs, CLTs and fiduciary responsibility

The creation of an estate plan is a fundamental necessity for families, especially for families of wealth. And while there are many elements that contribute to the ultimate success of the plan, the selection of the appropriate trustee is often given little...


CRT popularity continues to grow. With that in mind we've provided a few links that consolidate recent reporting on the PGDC, a link to calculations and a guide.


The Treasury Department issued final regulations under IRC Section 1411 on November 26, 2013 (TD 9644, 78 Fed. Reg. 72394-01), which makes changes to the net investment income (NII) tax as it applies to charitable remainder trusts (CRTs) and wholly charitable...


While we cringe any time the word "shelter" is used in connection with charitable giving, Forbes continues its love affair with the charitable remainder trust. In this article, Forbes staff writer Ashlea Ebeling provides examples of how donors...


We love donor stories because they bring what can otherwise be the sometimes pretty dry technical aspects of planned vehicles to life. Writing for Forbes, Ashlea Ebeling shares the stories of three donors who decided a charitable remainder unitrust was the...


Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are...

7 May 2013 | Charitable Remainder Trust | David Wheeler Newman | Article | 2 comments

Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are enjoying renewed popularity.


Last December, the IRS published Ltr. Rul. 201249002 in which it approved a couple's proposed contribution of an undivided interest in their...


There are many factors to be considered when choosing between a charitable remainder annuity trust or unitrust payout formats. Use our new interactive CRAT vs. CRUT presentation and enter your own variables to compare them side-by-side.


According to an article in The Trust Advisor Blog, despite the estate tax hiatus, IRS records show steady creation of charitable remainder trusts, and experts expect a CRT boom ahead.


Most charitable remainder trusts are created with the intention of providing an income stream to the donors for their lifetimes with the remainder passing to charity at the conclusion of the trust term. In this case study, Mr. and Mrs.  Allen take advantage of...

17 Apr 2009 | Charitable Remainder Trust | National Publication | News story | 7 comments

The U.S. Patent Office has published a patent application for a system and method for maximizing after-tax income from charitable remainder trusts. According to the application, "An evaluation service establishes a first charitable remainder trust (CRT-1) that...

Writing on behalf of the American Council on Gift Annuities, Conrad Teitell has drafted a letter to the Treasury and the IRS to suggest solutions in response to Notice 2008-99 in which the IRS and Treasury announced their interest in a type of transaction involving the...
Writing on behalf of the Estate & Gift Taxation Committee of the Association of the Bar of the City of New York, Michael I. Frankel has pointed out inconsistencies in private letter rulings regarding the calculation of income interests for net income charitable...
The Conrad N. Hilton Foundation has announced that its Chairman, Barron Hilton, is building on the philanthropic legacy of his father by contributing approximately $1.2 billion of proceeds from the sale of Hilton Hotels Corporation and the pending sale of Harrah's...
In addition to the complex set of Federal income, gift, and estate tax rules that confront the creation, funding, and administration of charitable remainder trusts, a number of states have specific requirements. For example, New York assesses a transfer tax on the sale...
When the late New York billionaire hotelier Leona Helmsley's will was made public in Westchester Surrogates Court last week, most of the attention of the press fell on the $12 million Helmsley left in trust for the benefit of her canine companion, Trouble. For...
30 Sep 2006 | Charitable Remainder Trust | National Publication | News story | 1 comments
Employing a philanthropic venture capital strategy, a charitable remainder unitrust has transferred $24.5 million to a biopharmaceutical company in exchange for a royalty interest in worldwide sales of a drug for the treatment of ALS currently in late-stage development...
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Define: Charitable Remainder Trust

A charitable remainder trust is a trust that provides for a specified distribution, at least annually, to one or more beneficiaries, at least one of which is not a charity. The distribution must be paid at least annually for life or for a term of years, with an irrevocable remainder interest to be held for the benefit of, or paid over to, one or more qualified charities.

Recent activity

Settlor Not Claiming Charitable Deduction Allows Charitable Remainder Trust to Escape Private Foundation Excise Tax Rules

The 5 Things You Need To Know About The New 2016-42 CRAT

Explaining the CRUT to Your Client

Can Charitable Remainder Trusts Avoid The Self-Dealing Rules?

Recently Issued PLRs Offer Cautionary Tale to Trustees Failing to Administer Charitable Remainder Trusts in Accordance with Governing Instrument