The Internal Revenue Service has issued a revenue procedure saying a charitable remainder annuity trust that includes a sample provision in its governing agreement won’t be subject to a test that ...

If you think this is another article reminding you that now is the time of year that thoughts turn to charitable giving, think again. It’s more like: “Why have you waited until now to broach the ...

The United States is the wealthiest country in the world, yet still has one of the highest food insecurity rates. Arkansas consistently ranks among the most food insecure states. The insecurity and ...

Accountant and financial planner Charles McLucas Jr. vividly recalls the first time he crafted a charitable remainder trust. A couple in Northern California owned a glass business and the building it ...

Let’s say your client is the beneficiary of a family trust (meaning here a noncharitable irrevocable trust) that was created by a grandparent who made a fortune by founding a restaurant chain. The ...

Assume an income-only charitable trust with the following administrative term: The trustee may only invest in “insured bank accounts and government securities.” Section 412(b) of the Uniform Trust ...

It's easy to see why charitable remainder trusts, or CRTs, continue to grow in popularity. You get to eat your cake and have it, too. CRTs allow donors to sell appreciated stock without paying capital ...

Ind., was involved in the bipartisan introduction of the IRA Charitable Rollover Facilitation and Enhancement Act, legislation that would amend the tax code ...