Concentrated Stock Comprehensive Guide eBook PDF version - Page 11

Beneficiaries of a CRT receive payments at least annually during their lives (or for a fixed number of years), and a designated charity receives the trust assets remaining when the beneficiaries pass or at the end of the trust term.

Example of Charitable Remainder Trust (CRT) Analysis:

$1 Million contribution example to a CRT and assumes a 5% rate of growth and 2% income yield. The data below is according to actuarial life expectancy for a single individual age 55.