28. Charitable Remainder Trust John & Mary, Deceased CRT Income Trust The transaction is a gift to the end Beneficiary, subject to the retained right to income for a number of years. 501(c)(3) Charity Receives remainder
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33. Charitable Remainder Trust PLUS John & Mary Income for life Asset placed in Trust Charitable Remainder Trust
34. Charitable Remainder Trust PLUS John & Mary Income for life Asset placed in Trust Charitable Remainder Trust From extra income, invest small Gifts into Trust Life Insurance Trust
35. Charitable Remainder Trust PLUS John & Mary Family Receives $3,000,000 Charity Receives $3,000,000 No Death Taxes!! Income for life Asset placed in Trust Charitable Remainder Trust From extra income, invest small Gifts into Trust Life Insurance Trust
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40. CRT Variations: NIMCRUT John & Mary, Deceased CRT Income Trust More flexibility on distributions vs. pushing growth inside the CRT John & Mary 501(c)(3) Charity Receives remainder
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47. Another twist Charitable Lead Trust John & Mary Asset placed in Trust Charitable Lead Trust
48. Another twist Charitable Lead Trust John & Mary Income Charitable Lead Trust
49. Another twist Charitable Lead Trust John & Mary Charitable Lead Trust Children Receive Remaining assets
50. Basic Estate Tax Planning John’s Death Mary’s Death IRS Supermarket John’s RLT Mary’s Living Trust Children Family Trust plus Mary’s coupon, tax free; Estate Taxes on all over that Family Trust (coupon) Mary’s Living Trust Marital Trust
51. Basic Estate Tax Planning plus a Testamentary CLT Children Family Trust IRS Supermarket Mary’s RLT Marital Trust Mary’s RLT John’s RLT Charitable Lead Trust