As predicted, the 2017 Tax Act appears to have impacted the state of charitable giving in the United States. The 2019 Giving USA report released June 18, 2019, indicated that giving by individuals ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Marguerita is a Certified Financial Planner (CFP), Chartered Retirement Planning Counselor ...

Proposed regulations thwart a capital-gain-avoidance plan. The plan purports to avoid capital gain for a life (or term-of-years) beneficiary of a charitable remainder unitrust (CRUT) or annuity trust ...

The purpose of a charitable remainder trust, or CRT, is to provide a benefit to the donor (income for life) and charity (distribution at death) while receiving an immediate charitable tax benefit.

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes: Over the years, many charitable remainder trusts haven't qualified. Some were attempts at ...

In “Making Gifts Sooner Than Later … Accelerating Charitable Bequests,” Trusts & Estates (March 2015), Robert F. Sharpe, Jr. demonstrated how attractive the lifetime funding of bequest intentions are ...

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.