The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy.

For clients with highly appreciated assets aiming to transfer part of their holdings to an heir in a tax-efficient way while giving to a nonprofit, charitable remainder trusts could be a fit.

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...

The recent rising 7520/AFR interest rate impacts the present value of a fixed annuity, and what this has implied as yields on mid-term Treasuries rose rapidly in recent months for tax planning ...

Gone are the days when retirement meant just relaxing on a beach or spending endless hours on a golf course. Nowadays, many retirees are looking to contribute positively and find meaning by supporting ...

The Internal Revenue Service says that it received 85,060 informational tax returns in 1998 from charitable remainder trusts, a popular form of planned giving. The data was released in the tax ...

When it comes to charitable remainder trusts (CRTs), Groucho Marx’s line from the 1930 movie Duck Soup is instructive: “Why, a four-year-old child could understand this report. Run out and find me a ...

A charitable remainder unitrust provides art collectors looking to sell with a stream of income and a smaller tax burden than they would face if they sold a work outright. Observer Labs For all the ...