The IRS has published a private letter ruling on I.R.C. §§170, 507, 664, 2522, 4941, 4945, and 6034 permitting trustees to divide a charitable remainder unitrust into two separate trusts, ...

In the recent Private Letter Ruling 202448002, the Internal Revenue Service ruled that a trust’s proposed modifications won’t disqualify it as a charitable remainder unitrust (CRUT) under Internal ...

'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 ...

A charitable remainder unitrust provides art collectors looking to sell with a stream of income and a smaller tax burden than they would face if they sold a work outright. Observer Labs For all the ...

What Is a Charitable Remainder Trust? Charitable remainder trusts (CRTs) are a popular estate planning strategy for high-net-worth individuals and philanthropists looking to reduce their tax liability ...

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.

A charitable remainder unitrust or annuity trust could help inherited individual retirement account heirs push back the additional income and accompanying taxes; a non-grantor trust can tap into the ...

The IRS has published a private letter ruling on I.R.C. §§ 170, 664, 2522, and 4941, confirming that trustees’ proposed division of a charitable remainder unitrust will not constitute self-dealing.