Charitable Remainder Trust PC1527-Digital

ESTATE PLANNING

CHARITABLE REMAINDER TRUST

receive when the trust terminates. In addition, the trust pays no capital gains taxes when the asset is sold and the trust reduces your taxable estate at death. ESTABLISHING AND FUNDING THE TRUST A Charitable Remainder Trust is created by a donor and typically funded with appreciated securities or real estate. The trustee you select then sells the asset at full-market value without incurring capital gains taxes and reinvests the full proceeds in income-producing assets. This removes the asset from your estate, so estate taxes on these assets are eliminated when you die. Depending on the structure of the CRT, you can receive a fixed percentage of the trust assets annually (Charitable Remainder Unitrust) or you can elect to receive a fixed amount (Charitable Remainder Annuity Trust) that can be for your lifetime or a period not to exceed 20 years.

ASSETS CONTRIBUTED TO TRUST

BALANCE TO CHARITY/ CHARITABLE FOUNDATION

Susan & John Doe

Charitable Remainder Trust

Charity

INCOME STREAM

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