Faculty Publications

Title

Making Gifts ‘Again’…Accelerating Charitable Remainder Trust Gifts

Document Type

Article

Publication Date

3-25-2015

Abstract

In “Making Gifts Sooner Than Later … Accelerating Charitable Bequests,” Trusts & Estates (March 2015), Robert F. Sharpe, Jr. demonstrated how attractive the lifetime funding of bequest intentions are in the current environment of unprecedented high exemptions from transfer taxes and a low charitable midterm federal rate of interest. Here’s how the acceleration of previously funded charitable remainder trusts (CRTs) can be beneficial in both rising and declining financial markets.