Charitable remainder trusts can be a great option for farmers preparing for retirement, but they don’t make sense for every operation. Farm attorney Matt Folz recently joined the Top Producer podcast ...

The Tax Court released the Furrer case this week and it shows that farmers must be very careful to follow the Charitable Remainder Trust rules. If not, the penalty can be very high income taxes, ...

On March 25, 2024, the IRS issued proposed regulations (REG-108761-22) which, if finalized, would identify certain CRATs as listed transactions. For those unaware of the listed transaction rules, such ...

You may have heard about it before. The "stretch IRA" was a popular estate planning tool embraced by people who sought to leave a financial legacy to their heirs in a tax-efficient manner. This ...

A federal district court has permanently barred a tax professional and his company from organizing, promoting, selling, or marketing tax schemes involving charitable remainder annuity trusts (CRATs).

A recent tax court case serves as a stern reminder to practitioners that (1) in order for a trust to qualify as a charitable remainder annuity trust (CRAT), the trust’s governing instrument must ...

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.

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 ...

Charitable tax deductions are about to see the biggest changes in nearly a decade in 2026 thanks to President Donald Trump ’s ...

Understanding the options that are available can be challenging, but Aloha United Way offers guidance in Planned Giving. One of the top recommendations is to set up a Charitable Remainder Trust, or ...