The recent rising 7520/AFR interest rate impacts the present value of a fixed annuity, and what this has implied as yields on mid-term Treasuries rose rapidly in recent months for tax planning ...

A CRUT pays a fixed percentage of at least 5% of the trust’s value to the income beneficiary, which is redetermined annually. That means that the payout from a CRUT is adjusted each year as the value ...

'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 ...

The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy.

Charitable Remainder Trusts (CRTs) are irrevocable trusts with two separate interests: an income interest that provides the donor and/or one or more beneficiaries designated by the donor with fixed or ...

Kenneth Johnson ‘71 grew up in a blue collar family in Walpole, Massachusetts. In 1967, Bates College offered him a full scholarship to attend over 4 years, and he readily accepted. “I’m forever ...

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.

The Internal Revenue Service says it received 99,869 informational tax returns in 1999 from charitable remainder trusts, a popular form of planned gift. That’s an increase of 14,809 over 1998, the ...

In exchange for cash, securities, real estate, or tangible assets you and/or your beneficiaries will receive an income stream for life or a fixed term of years. At the passing of the named ...

A charitable remainder trust (CRT) is an irrevocable trust that generates a potential income stream for you, as the donor to the CRT, or other beneficiaries, with the remainder of the donated assets ...