If you’re interested in setting up a CRT, it’s important to know there are two types to consider: a charitable remainder annuity trust (CRAT) and a charitable remainder unit trust (CRUT).

and charitable remainder annuity trusts (CRAT). When used properly, you can defer capital gains on highly appreciated assets, such as real estate, stocks or the sale of a business, while also ...

Under two types of charitable remainder trusts, CRAT (charitable remainder annuity trust) and CRUT (charitable remainder uni-trust), the donor receives an income tax deduction from the present ...

Thanks to a formula prescribed by federal tax regulations, a high interest rate environment may enhance the benefits of a certain type of trust, the charitable remainder annuity trust (CRAT ...

The income would be either a fixed percentage of the initial contribution to the trust, called a charitable remainder annuity trust (CRAT). Or he could designate a fixed percentage of the value of ...