The Charitable Remainder Trust
Charitable Remainder Trusts are completed by individuals who wish to make a significant contribution to Hamilton
Donors Age+
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Redeploying assets for retirement
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Seeking a higher yield on an asset
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Desiring an income tax charitable contribution deduction
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Wanting to save capital gains tax on the sale of appreciated securities or property
Donors Age 50-65
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Working, accumulating assets for retirement
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Seeking supplemental payments for retirement
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Desiring an income tax charitable contribution deduction
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Looking to reinvest assets in a tax efficient way
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Facing a one-time taxable event
A charitable remainder trust provides the following benefits:
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Quarterly payments for the lifetime(s) of the donor (or donors) based on the initial contribution — an annuity trust — or the annual valuation of trust assets — a unitrust.
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An immediate income tax charitable contribution deduction.
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Capital gains tax savings when the gift is made with appreciated assets held long-term (e.g. securities or real property).
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Potential estate tax savings.
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Trust remainder value to Hamilton.
Planning Pointer
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For donors who are employed, a charitable remainder "flip" unitrust that begins making payments at retirement age may be preferable to a standard unitrust.
To calculate the financial benefits for a charitable remainder trust, go to alumni/plannedgiving/calc.html
