For various reasons, the charitable remainder annuity trust has long been underutilized as a gift planning vehicle. At any given moment there may be somewhat over a hundred thousand split interest ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...

On March 25, 2024, the IRS issued proposed regulations (REG-108761-22) which, if finalized, would identify certain CRATs as listed transactions. For those unaware of the listed transaction rules, such ...

If you are tired of the fluctuating stock market and want to receive fixed payments, a charitable remainder annuity trust may provide you with the stability you desire. A charitable remainder annuity ...

Inter vivos charitable remainder unitrusts and annuity trusts enable your clients to make significant gifts that go to charities at death while retaining income for life. When properly structured, ...

Gone are the days when retirement meant just relaxing on a beach or spending endless hours on a golf course. Nowadays, many retirees are looking to contribute positively and find meaning by supporting ...

A charitable remainder trust (CRT) is an irrevocable trust that generates a potential income stream for you, as the donor to the CRT, or other beneficiaries, with the remainder of the donated assets ...

The Tax Court released the Furrer case this week and it shows that farmers must be very careful to follow the Charitable Remainder Trust rules. If not, the penalty can be very high income taxes, ...

As the pandemic continues to hinder nonprofits’ ability to fundraise effectively and connect with supportive donors, a charitable lead annuity trust can be a vehicle to provide immediate and ongoing ...

Planning Point: The IRS has released a sample provision that may be included in the documents governing the CRAT. The new sample provision provides for termination of the CRAT if an annuity payment ...