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Charitable Remainder Trust Fundamentals

OnDemand Webinar (89 minutes)

Gain an understanding of how to implement charitable remainder trusts for your clients.Charitable remainder trusts are unique tools that allow clients to attain significant income and estate tax advantages while satisfying charitable intent. It is often possible to make a significant charitable bequest while receiving substantial income tax and estate tax advantages. In a time when estate tax planning has become a lesser priority for most clients, a charitable remainder trust can be an effective mechanism for dealing with low basis and low income assets. This topic will enable you to understand the nuances of designing a charitable remainder trust that is effective in the specific situation of the client.


William R. Hayes, Hayes & Wilson, PLLC


Basics of Charitable Remainder Trusts

• Legal Framework

' Statutory Authority

' Regulations

' Revenue Procedures

' Private Letter Rulings

• Key Elements

' Valid Irrevocable Trust

' Selection of Trustee

' Income Interest

' Gift of Income Interest

' Taxation of Income Interest

' Charitable Remainder

' Income Tax Deduction

' Selection of Charity

Basic Types of CRTs

• Charitable Remainder Annuity Trust

• Charitable Remainder Unitrust

• Net Income CRUT

• Net Income Makeup CRUT


Common Scenarios

• Traditional Estate Tax Planning

• Highly Appreciated Assets

• Low Income Assets

• Funding SNT's With 401k

• Other Scenarios

Additional Formats

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