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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. How a Charitable Trust Works - AOL

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

    A charitable trust is a trust which you establish to distribute assets to a charity. A charitable remainder trust distributes assets to named beneficiaries first, then distributes any remaining ...

  5. Investing With Charitable Giving in Mind - AOL

    www.aol.com/investing-charitable-giving-mind...

    Charitable Remainder Trusts. Like a CGA, a charitable remainder trust (CRT) provides payments that can be made for a fixed period of up to 20 years or the life of one or more beneficiaries. CRTs ...

  6. 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 ...

  7. Gift tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Gift_tax_in_the_United_States

    There are also types of gifts that will be included in a person's estate, such as certain gifts made within the three-year window before death and gifts in which the donor retains an interest, such as gifts of remainder interests that are not either qualified remainder trusts or charitable remainder trusts. The remainder interest gift tax rules ...

  8. 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.

  9. How a former IRS boss optimizes his charitable trust to ... - AOL

    www.aol.com/finance/former-irs-boss-optimizes...

    How a former IRS boss optimizes his charitable trust to support his alma mater–and give assets to his children tax-free. Jonathon Morrison. December 27, 2023 at 11:09 AM.

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