Harnessing the Power of the Charitable Remainder Trust

It’s no secret the appeal of charitable remainder trusts varies with capital gains tax rates. The higher rates, the greater the appeal.

With the pending expiration of the Bush tax cuts and a return of the 20% capital gains tax rate, coupled with the new 3.8% medicare excise tax that will also be imposed on the realized capital gains of high income earners, charitable remainder trusts will be making a big comeback.

Harnessing the Power of the Charitable Remainder Trust is the definitive learning guide and must have reference for planned giving specialists, professional advisers and tax-savvy donors interested in the design, implementation, and operation of one of the most widely used and flexible charitable gift planning vehicles in use today.

Written by Marc D. Hoffman, Editor-in-Chief of the Planned Giving Design Center, this beautifully printed and bound, fully annotated 332-page treatise contains numerous case studies, examples, code and regulations, and sample documents designed to help the reader understand the legal framework, practical application, design variables and their effect on donors, income recipients, and charitable remaindermen.

Harnessing the Power of the Charitable Remainder Trust provides numerous case studies, examples, and hundreds of references designed to equip planners to recognize planning opportunities and anticipate potential issues associated with this extremely flexible planning tool.

• Who the candidates for CRTs are and what motivates them
• How to convert appreciated assets into an income stream on a tax-deferred basis
• The best assets to contribute to a CRT and ones to avoid
• How to replace assets given to charity for heirs gift and estate tax-free
• How the income, gift and estate tax deduction rules apply to CRTs
• The excise tax rules that apply to CRTs and how to comply with them
• How to develop a tax-efficient trust investment policy
• How to optimize cash flow and the amount to charity
• And much, much more

Harnessing the Power of the Charitable Remainder Trust will save you hours of research, help you recognize numerous CRT planning opportunities and help to avoid making costly errors -- all for just $129.95 (plus tax and your choice of shipping).

“Without a doubt the most comprehensive book on Charitable Remainder Trusts yet written. Simply a must-have text for any gift planning library.”

• • Philip B. Temple, LL.B., Attorney, White Plains, New York

“If I could own only one book on charitable remainder trusts, this would be that book. Harnessing the Power of the Charitable Remainder Trust not only describes what a CRT is, it provides the reader with comprehensive commentary and analysis on the application of this tremendously powerful vehicle to a broad array of planning applications. My planned giving library would simply be incomplete without it.”

In addition, you will be invited to join Marc Hoffman’s free newsletter, which provides important supplements to keep you up to date on the latest changes in law affecting CRTs, articles of interest to CRT planners, and special offers for related products and services.