Faculty Publications


Making Gifts ‘Again’…Accelerating Charitable Remainder Trust Gifts

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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.