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 ...

'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 ...

On December 20, 2019, the Setting Up Every Community Up for Retirement Enhancement (SECURE Act) was passed into law. While the law made a substantial number of revisions to the rules for retirement ...

A CRUT pays a fixed percentage of at least 5% of the trust’s value to the income beneficiary, which is redetermined annually. That means that the payout from a CRUT is adjusted each year as the value ...

For various reasons, the charitable remainder annuity trust has long been underutilized as a gift planning vehicle. At any given moment there may be somewhat over a hundred thousand split interest ...

On January 3, 2009, an alternative currency was born, known as Bitcoin—a cryptocurrency or virtual currency secured through digital blockchain technology, allowing electronic monetary transactions ...

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.

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. Observer Labs For all the ...

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 ...

This is a petition pursuant to section 8-1.1 of the Estates Powers and Trusts Law for an order modifying the provisions of an inter vivos trust. The instrument under consideration is a “charitable ...