Charitable remainder trusts can be a great option for farmers preparing for retirement, but they don’t make sense for every operation. Farm attorney Matt Folz recently joined the Top Producer podcast ...

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 ...

The Protecting Americans from Tax Hikes (PATH) Act of 2015 (who names these things?) makes “permanent” retroactive for 2015 these charitable provisions that expired in 2014: direct tax-free charitable ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...

The Tax Court held that the remainder interest for a net income with makeup charitable remainder unitrust (NIMCRUT) must be computed using an annual distribution amount equal to the greater of 5% of ...

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.

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.