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2. 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.

3. 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 ...

4. Pooled income fund - Wikipedia

   en.wikipedia.org/wiki/Pooled_income_fund

   Created in 1969, the Pooled Income Fund (PIF) grew in popularity during its first two decades. In the 1970s and 1980s, when rates on intermediate-term bonds were well into double digits, PIF managers were able to invest in a combination of stocks and bonds that enabled long-term preservation and growth in principal as well as income payouts up to 10 or 12 percent during those decades.

5. Category:Wills and trusts - Wikipedia

   en.wikipedia.org/wiki/Category:Wills_and_trusts

   Download as PDF; Printable version; In other projects ... Charitable Remainder Annuity Trust; Charitable remainder unitrust; Charitable trust; Codicil (will)

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

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

   A donor-advised fund differs from a charitable trust in a few ways, depending on the trust. But a key difference is that with a trust the individual donor can still benefit in some way, whereas ...

7. Grantor retained annuity trust - Wikipedia

   en.wikipedia.org/wiki/Grantor_retained_annuity_trust

   The Wealth Transfer Group owns a patent covering different methods for managing SOGRATs. A SOGRAT is a GRAT that is at least partially funded with stock options.The patent number is U.S. patent 6,567,790, and is entitled "Establishing and managing grantor retained annuity trusts funded by nonqualified stock options".

8. Charitable trust - Wikipedia

   en.wikipedia.org/wiki/Charitable_trust

   A Section 664 trust makes payments either of a fixed amount (charitable remainder annuity trust) or a percentage of trust principal (charitable remainder unitrust), [15] to either the donor or another named beneficiary. If the trust qualifies under the IRS code, the donor may claim a charitable income tax deduction for their donation to the trust.

9. United States trust law - Wikipedia

   en.wikipedia.org/wiki/United_States_trust_law

   The most obvious is in the case of a "charitable trust" [88] that is for the benefit of an organization that is usually not-for-profit and is intended "for the relief of poverty, the advancement of education or religion, the promotion of health, governmental or municipal purposes, or other purposes the achievement of which is beneficial to the ...