1. Charitable Remainder Trusts (CRUTs & CRATs)
- Lifetime or term-of-years income for you or your loved ones
- Immediate income-tax deduction + avoidance of capital gains on appreciated assets
- Ultimate gift to your chosen charities
We handle valuations, IRS Form 5227 filing, annual unitrust/annuity payments, and investment oversight.
2. Charitable Lead Trusts (CLATs & CLUTs)
- Current income stream to charity for a term of years
- Remainder passes to heirs’ gift/estate-tax free (or at dramatically reduced rates)
- Ideal for clients with large one-time liquidity events who want to “freeze” asset values forestate-tax purposes
3. Wealth Replacement / ILIT + CRT Combinations
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Use tax savings from a charitable trust to fund irrevocable life insurance trusts, replacing wealth going to charity so heirs receive an equivalent (or greater) inheritance income-tax free.
4. Grantor Retained Annuity Trusts (GRATs) & Qualified Personal Residence Trusts (QPRTs)
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Administration and compliance when low 7520 rates make these techniques especially powerful.
5. Fixed-Income & NIMCRUT Strategies
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Net Income with Makeup Charitable Remainder Unitrusts designed to hold non-income-producing assets (real estate, private equity, concentrated stock) while still qualifying for tax benefits.
6. Dynasty Trusts & GST Planning
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Multi-generational trusts leveraging generation-skipping transfer tax exemptions.
7. Special Needs Trusts & Supplemental Needs Trusts
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Protecting government benefits while enhancing quality of life.