Planned Giving

Charitable Gift Annuities (“CGAs”) are a wonderful split interest gift arrangement.  The donor receives an income stream, receives an income tax deduction, and if the CGA is funded with appreciated assets, is able to avoid a portion of the capital gain tax.  The charity benefits by receiving the asset used to fund the CGA.  This…

As real estate values have come back into prominence as a significant component of one’s net worth, real estate has increasingly become the asset of choice as the funding vehicle for use with the Charitable Remainder Trust (CRT).  This brief article does not get into the various issues that one would need to consider, such…