Charitable remainder trusts can be a great option for farmers preparing for retirement, but they don’t make sense for every operation. Farm attorney Matt Folz recently joined the Top Producer podcast ...

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 ...

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 ...

What Is a Charitable Remainder Trust? Charitable remainder trusts (CRTs) are a popular estate planning strategy for high-net-worth individuals and philanthropists looking to reduce their tax liability ...

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 ...

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 ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...

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 ...

There are two different types of charitable remainder trusts. Susan and Fred know what hard work is all about. And they have the rewards as a result. Susan: “I was one of the lucky ones. It was a very ...

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, ...

In exchange for cash, securities, real estate, or tangible assets you and/or your beneficiaries will receive an income stream for life or a fixed term of years. At the passing of the named ...