New Opportunities in Existing CRTs (PDF PPT ONLY)
Speakers: Evan Unzelman, James Dyer
Year: 2011
Body of Knowledge:
Estate Planning/Wealth Transfer,
Charitable Planning/Strategies
Competence: Technical |
Level: Broad |
Session Rating: 4.59
This session will examine the emergence and growth over the past decade of the market for income interests in charitable remainder trusts (CRTs) and will review the reasons for creating CRTs, focusing on their application in the insurance setting. Other topics will include the legal basis for selling an income interest in a CRT, the taxation of proceeds from the transaction and the status of the market today. In addition, Forum member Jim Dyer will present two case studies of recently completed CRT sale transactions, sharing firsthand insight into the transactions from the client's/advisor's perspective.