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  2. Types of Charitable Trusts for Financial Planning - AOL

    www.aol.com/finance/heres-good-heart-strengthen...

    Charitable lead trusts (CLTs) and charitable remainder trusts (CRTs) are two types of charitable trusts that could benefit your financial plans for your estate. They provide tax-advantaged income ...

  3. The ultrawealthy use trusts to pass on wealth and motivate ...

    www.aol.com/finance/ultrawealthy-trusts-pass...

    Then, at the end of the distribution period, the rest goes to a specified charity or charities. A charitable lead trust is the inverse: The specified charity gets money annually, and then the ...

  4. How a Charitable Trust Works - AOL

    www.aol.com/news/charitable-trust-works...

    Charitable Lead Trust vs. Charitable Remainder Trust. There are two main types of charitable trusts: Charitable Remainder Trust. A charitable remainder trust primarily exists to make distributions ...

  5. Charitable remainder unitrust - Wikipedia

    en.wikipedia.org/wiki/Charitable_remainder_unitrust

    A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...

  6. Charitable Remainder Annuity Trust - Wikipedia

    en.wikipedia.org/wiki/Charitable_Remainder...

    A Charitable Remainder Annuity Trust (CRAT) is a Planned Giving vehicle defined in §664 of the United States Internal Revenue Code [1] that entails a donor placing a major gift of cash or property into an irrevocable trust. The trust then pays a fixed amount of income each year to the donor or the donor's specified beneficiary.

  7. Charitable trust - Wikipedia

    en.wikipedia.org/wiki/Charitable_trust

    Charitable lead trusts are the opposite of charitable remainder trusts and make payments to charity for the term of the trust. Similar to a charitable remainder trust, payments may be either a fixed amount (charitable lead annuity trust) or a percentage of trust principal (charitable lead unitrust). At the end of the trust term, the remainder ...

  8. Donor-advised funds: A popular tax-advantaged way to give to ...

    www.aol.com/finance/donor-advised-funds-popular...

    “With a charitable lead trust, some of the principal gets distributed to your beneficiaries,” says Hamond. “With a charitable remainder trust, you receive annual income and the charity gets ...

  9. Private annuity trust - Wikipedia

    en.wikipedia.org/wiki/Private_annuity_trust

    Before 2006, a private annuity trust (PAT) was an arrangement to enable the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale.

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