The IRS has published a private letter ruling on I.R.C. §§170, 2522, 664, 507, 4941, 4945, and 6034, confirming that charitable remainder unitrust assets can be divided into two trusts ...

Inter vivos charitable remainder unitrusts and annuity trusts enable your clients to make significant gifts that go to charities at death while retaining income for life. When properly structured, ...

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 ...

On December 20, 2019, the Setting Up Every Community Up for Retirement Enhancement (SECURE Act) was passed into law. While the law made a substantial number of revisions to the rules for retirement ...

'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 ...

Last week, I talked about how an investor can use a charitable remainder unitrust for preserving a large gain on a single stock while diversifying, creating income and leaving an inheritance to a ...

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 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, ...