Charitable Remainder Trust

Bulk operations

Author Richard Fox explores the implications of a recent Tax Court Case, Estate of Schaefer, on the calculation of the 10% Remainder Interest qualification necessary when establishing Charitable Remainder Trusts.

5 Mar 2015 | Charitable Remainder Trust | National Publication | Article | 5 comments

Charitable Remainder Unitrusts are sometimes difficult to explain to clients. There are a lot of options. But not if you have the right FREE tool. Read and download the tool now.


An interesting confluence of CRT and ESOP presented by Richard Fox.


Recently, Randy Fox was interviewed on "Exit Coach Radio". This discussion with host Steve Beatty discusses the "charitable stock bailout" plan.


California has recently passed new legislation that removes some of the onerous tax consequences caused by UBTI in Charitable Remainder Trusts.


David Wheeler Newman explores the NIMCRUT and its extraordinary possibilities. His case study makes a compelling statement that Charitable Remainder Trusts are alive and well and will continue to be.


In this brief article, we seek your knowledge and advice on another tricky estate mess. Read on and reply.


In this brief article, we seek your knowledge and advice on a tricky estate mess. Read on and reply.


The currently high estate exemption ($5.4 Million per individual) was thought to be a death knell for Charitable Remainder Trusts. But aging baby boomers and high capital gains rates tell a different story.


C. Scott Meyer presents an intriguing analysis of the Atkinson case, one that involved a poorly managed and maintained CRT.

The CRT Primer

You can't possibly learn everything there is to know about charitable remainder trusts on one page, BUT you can learn a lot with the PGDC CRT Primer. One page with many links that will guide you through the basics.

What advisors need to know about NIMCRUTs

Last time, we discussed trust-planning blind spots and ways to solve complex trust matters. Here, we'll look at how a very successful and very charitable client established a...

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...

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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

Explaining the CRUT to Your Client

Planned Gift Gone Bad....You Can't Make This Stuff Up

California (Finally) Conforms to Federal Treatment of UBTI in Charitable Remainder Trusts

Another Case Study to Examine