Termination of Charitable Remainder Trusts

Termination of Charitable Remainder Trusts

“You’ve got to know when to hold ‘em, know when to fold ‘em.”

Kenny Rogers could well have been singing about charitable remainder trusts (CRTs). Donors who create inter vivos CRTs want to: (1) provide life income for themselves (and sometimes also for a survivor); and (2) make a significant gift to charity on the CRT’s termination.

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TAGS: Philanthropy
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