Charitable Remainder Annuity Trust

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Dictionary Says

Definition of 'Charitable Remainder Annuity Trust'

A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the annuity. The tax consequences of this transaction may be advantageous for contributing appreciated assets, due to differences involved in the taxation of charitable trusts.
Investopedia Says

Investopedia explains 'Charitable Remainder Annuity Trust'

The charitable remainder annuity trust is similar to other charitable annuities. However, the remainder trust has the advantage of being structured as a separate trust fund. This means that the charity cannot incur liability as a result of the annuity because the funds are in a separate legal structure. 
Search results for

'Charitable Remainder Annuity Trust'

  • Estate Planning: Charitable Trusts | Investopedia

    http://www.investopedia.com/university/estate-planning/estate-planning8.asp
    ... The following are two types of CRT than can be considered: Charitable Remainder
    Annuity Trust A charitable remainder annuity trust (CRAT) is used in situations ...

  • CFP Study Guide - Financial Planning: Process and Rules ...

    http://www.investopedia.com/exam-guide/cfp/financial-planning-process-rules/default.asp
    ... 6.10 Ordinary annuity, Annuity Due and Net Present ... Revocable / Irrevocable Trusts;
    35.6 Trust Income; ... Charitable Contributions And Deductions: 43.1 Introduction; ...

  • CFP Study Guide - Principles of Risk and Insurance - Introduction ...

    http://www.investopedia.com/exam-guide/cfp/principles-of-risk-and-insurance/default.asp
    ... 6.10 Ordinary annuity, Annuity Due and Net Present ... Revocable / Irrevocable Trusts;
    35.6 Trust Income; ... Charitable Contributions And Deductions: 43.1 Introduction; ...

  • CFP Study Guide - Principles of Risk and Insurance - The Risk ...

    http://www.investopedia.com/exam-guide/cfp/principles-of-risk-and-insurance/cfp2.asp
    ... 6.10 Ordinary annuity, Annuity Due and Net Present ... Revocable / Irrevocable Trusts;
    35.6 Trust Income; ... Charitable Contributions And Deductions: 43.1 Introduction; ...

  • CFP Study Guide - Property, Casualty and Liability Insurance ...

    http://www.investopedia.com/exam-guide/cfp/property-casualty-liability-insurance/default.asp
    ... 6.10 Ordinary annuity, Annuity Due and Net Present ... Revocable / Irrevocable Trusts;
    35.6 Trust Income; ... Charitable Contributions And Deductions: 43.1 Introduction; ...

  • CFP Study Guide - Property, Casualty and Liability Insurance ...

    http://www.investopedia.com/exam-guide/cfp/property-casualty-liability-insurance/cfp4.asp
    ... 6.10 Ordinary annuity, Annuity Due and Net Present ... Revocable / Irrevocable Trusts;
    35.6 Trust Income; ... Charitable Contributions And Deductions: 43.1 Introduction; ...

  • Boost Earnings Through Financial Planning

    http://www.investopedia.com/articles/financialcareers/07/financial-planning-boost.asp
    ... The practitioner advises him to establish a charitable remainder trust and sell
    the assets, then use the proceeds to buy an annuity that will pay him an income ...

  • Top Tax Tips For Retirees

    http://www.investopedia.com/articles/tax/11/tax-tips-for-retirement.asp
    ... large upfront deduction; typically, the remainder is deductible ... pension, 401(k) and
    annuity accounts as ... and property losses, and charitable contributions might ...

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