CHARITABLE REMAINDER TRUST

(including S-CRUT's)

Charitable Remainder Trusts ("CRT") can provide significant tax advantages to the settlor-donor. When properly drafted and structured a CRT can provide substantial benefits, such as:

1. Elimination of capital gains taxes on highly-appreciated assets transferred to, and subsequently sold by, the CRT;

2. An annual income to the donor(s) from the CRT;

3. An income tax charitable deduction;

4. No gift taxes upon transfer of assets to the CRT;

5. The value of the assets transferred to it are deductible for gift/estate tax purposes;

6. Increased liability protection for assets transferred to the CRT;

7. The ability of the settlor/donor to serve as the Trustee; and

8. To serve as a receptacle for IRA and other retirement funds at the donor's death.

We have specialized in CRT's for over 15 years.  If you believe you can benefit from a properly drafted CRT structure, call us today for a free consultation.