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 ...

A charitable remainder unitrust provides art collectors looking to sell with a stream of income and a smaller tax burden than they would face if they sold a work outright.

For certain beneficiaries inheriting defined contribution plan benefits, including, but not limited to, 401(k), 403(b), and Individual Retirement Arrangement (IRA) accounts, the distribution rules ...

'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 ...

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 Internal Revenue Service says that it received 85,060 informational tax returns in 1998 from charitable remainder trusts, a popular form of planned giving. The data was released in the tax ...

The last several months of political tumult and financial market volatility can discourage even the most philanthropically inclined from making substantial outright gifts. Headlines blaring the worst ...

Kenneth Johnson ‘71 grew up in a blue collar family in Walpole, Massachusetts. In 1967, Bates College offered him a full scholarship to attend over 4 years, and he readily accepted. “I’m forever ...

There are two different types of charitable remainder trusts. Susan and Fred know what hard work is all about. And they have the rewards as a result. Susan: “I was one of the lucky ones. It was a very ...

Charitable Remainder Unitrusts Offer Potentially Valuable Income Tax Deferral Strategies for Some Designated Beneficiaries While CRTs might introduce complexity into the estate and tax planning, under ...