In addition, funding a CRAT during this higher §7520 rate of 5.6% in the example above enables the donor to alternatively consider a CRAT that provides a lifetime annuity, thus potentially ...

The IRS has already done so. To obtain a sample of an inter vivos Charitable Lead Annuity Trust, click here. For a sample of a testamentary Charitable Lead Annuity Trust, click here. Please note that ...

Morgan Wahler has published The Problem of Charitable Trust Enforcement: Addressing the Insufficiencies of the Attorney General System and Proposing New Law Reform, 48 ACTEC Law Journal 361 (2023 ...

As a type of charitable remainder trust (“CRT”), a CRUT is a “split interest” giving vehicle, allowing the donor to make contributions to the trust and to be eligible for a partial tax ...

Q. I am considering establishing a revocable trust. Should I include accounts that are jointly held? A. This is a question ...