Charitable Remainder Trust - Woods Aitken LLP（剩余慈善信托-伍兹艾特肯LLP)）.pdf

The Charitable Remainder Trust Charitable Lead Trust Presented by: Jeffery T. Peetz Woods Aitken LLP The Charitable Remainder Trust The charitable remainder trust is a popular and time-tested method of making a generous deferred gift to a charitable institution that the donor wants to support. The donor irrevocably transfers money or property to a trust that has been created. The trust agreement (drafted by an attorney) directs that a specified income be paid each year to the donor and/or other individuals named in the agreement. The trustee may be directed to make the income payments for as long as the donor or other designated beneficiaries may live, or for a specific term of years up to 20. After the income benefits terminate, the principal of the trust is paid to the designated charitable beneficiary. A Gift and an Income Every charitable gift can bring you personal satisfaction–the joy of knowing that you have helped ensure the financial future of charitable causes you feel are important. Certain charitable gifts can provide tangible returns as well as intangible ones. With careful planning, a tool known as the charitable remainder trust can provide both a good, solid lifetime income and immediate tax benefits for the donor and their family. You may find that a charitable remainder trust can increase retirement income, help you escape from a locked-in investment position, and provide more security for you and your family…all this, while still helping to achieve your charitable goals. Steps in a Charitable Remainder Trust First, the donor transfers property to the trust and gains several immediate tax benefits. Second, the trustee invests the trust assets and pays an annual income to the donor for his or her life. Third, the trust can pay an income to a designated beneficiary after