Learn how charitable remainder annuity trusts (CRATs) work, providing fixed income to beneficiaries and tax benefits while ...

On December 20, 2019, the Setting Up Every Community Up for Retirement Enhancement (SECURE Act) was passed into law. While the law made a substantial number of revisions to the rules for retirement ...

The recent rising 7520/AFR interest rate impacts the present value of a fixed annuity, and what this has implied as yields on mid-term Treasuries rose rapidly in recent months for tax planning ...

These dual-purpose tools let affluent families combine philanthropic goals with advanced tax planning to generate income, ...

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, ...

For clients with highly appreciated assets aiming to transfer part of their holdings to an heir in a tax-efficient way while giving to a nonprofit, charitable remainder trusts could be a fit.

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...

Last week, I talked about how an investor can use a charitable remainder unitrust for preserving a large gain on a single stock while diversifying, creating income and leaving an inheritance to a ...

In a recent Private Letter Ruling, (PLR 201845014 (released Nov. 9, 2018)), the Internal Revenue Service ruled that you can’t get around the rule that payments from a charitable unitrust can’t go ...