Making Gifts ‘Again’…Accelerating Charitable Remainder Trust Gifts
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.
Woehrle, Christopher P., "Making Gifts ‘Again’…Accelerating Charitable Remainder Trust Gifts" (2015). Faculty Publications. 542.