NEW Presentation - Comparing a CRAT with a CRUT

NEW Presentation - Comparing a CRAT with a CRUT

News story posted in Charitable Remainder Trust on 26 February 2013| comments
audience: National Publication | last updated: 27 February 2013


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.

There are many factors to be considered when making the decision to suggest either a charitable remainder annuity trust or a charitable remainder unitrust. These include, but are not limited to:

  • The risk tolerence of the donor
  • The age(s) of the donor(s) and income recipient(s)
  • The importance of the charitable deduction, as there may be a considerable difference between the two
  • The current section 7520 discount rate
  • Whether each type of trust passes the 10% remainder interest test
  • Whether the charitable remainder annuity passes the 5% probability test

Please be sure to look at the bottom of each calculation to see if the trust passes the appropriate tests and qualifies. As with all of our calculations and presentations, you are able to change the name of the donor, payout rate, size of the gift, and other variables. Then simply click on the Print icon at the top of the presentation. When your presentation appears on screen, click File, Print in your browser for a nicely formatted presentation. Click on the link below to proceed to the CRAT vs. CRUT presentation.

Proceed to CRAT vs. CRUT

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