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Charitable Trusts vs. Stretch IRAs in Estate Planning

by K. Gene Christian Download The Oregon Certified Public Accountant articleApril/May 2006 The minimum distribution rules changed for IRAs in 2002, essentially cutting by approximately 50% the amount a person over 70.5 years old is required to take each year as income. As a result, many people will, at their passing, have IRA account balances[…]

Charitable Remainder Trusts

Triple Tax-advantaged Trusts Not Just for the Wealthy! Download the by K. Gene Christian, BA MEA article Download The Oregon Certified Public Accountant articleSeptember 2004 For years, most accountants have considered a Charitable Remainder Trust (CRT) only for their wealthier older clients. Today, however, that thinking has begun to change. Why? Because people in their[…]

Charitable Planning: “Wash Out” Strategies With Real Estate

by K. Gene Christian Download The Oregon Certified Public Accountant articleNovember 2005 For nearly 30 years, Portland and Southwest Washington real estate markets have risen steadily. As Metro continues to maintain a tight urban growth boundary, real estate values in our area will likely continue to outpace other fast-growing areas around the United States. Do[…]

Charitable Annuities and Shrinking Reserves

by K. Gene Christian Download the Planned Giving Today articleJune 2004Volume XV, Number 6 Timing is everything. You’ve heard that adage before. These past 10 years have been both a golden era for organizations that issued charitable annuities and, simultaneously, one of the scariest periods to manage the annuity reserve fund. What has happened to[…]

An Alternative to the 1031 Exchange

Helping Your Clients Explore Their Charitable Options with Real Estate by K. Gene Christian Download The Oregon Certified Public Accountant articleSeptember 2005 Several charitable techniques are available to accountants to facilitate real estate transactions for their clients. The charitable remainder trust (CRT) is one of the most important. Following is a review of the most[…]

A Trust for Younger Donors

by K. Gene ChristianDownload the Planned Giving Today articleAugust 2004Volume XV, Number 8 For years, most of us have considered a Charitable Remainder Trust (CRT) only for our wealthier, older clients. Today, however, that thinking has begun to change. Why? Because people in their 50s–during their peek income earning years–have come to realize that with[…]

Determining Donor Motivation

by Gene ChristianDownload the Planned Giving Mentor articleMarch 2006Volume IV, Number 3 In the world of planned giving, gifts are not always as neat and tidy as they are in the outright giving business. For instance, when a donor gives you cash or stock from a publicly traded company, it’s hard to imagine how the[…]

When the Donor’s Advisor Manages CRT Investments

By K. Gene Christian and Sarah MarkusonDownload the Planned Giving Today articleApril 2000Volume XI, Number 4 With increasing frequency, prospective planned giving donors and their advisors pose questions to us for which they expect a simple answer. For example: Will your organization serve as trustee, even if it will not be the primary remainder beneficiary[…]

When a 10 Percent Remainder Makes Sense

by Gene ChristianFebruary 1999Volume X, Number 2 When can a unitrust with a 10 percent remainder value make sense, particularly if the charity is being asked to serve as trustee? The answer: When the funding amount is large enough and the term of years is short. This is particularly true if, as the old adage[…]

Four Steps in Evaluating CRTs

by K. Gene ChristianMay 1998Volume IX, Number 5 Let’s face it. Charitable trust planning has become increasingly complex. In 1997 alone, FUP trusts resurfaced–this time with the IRS leading the charge! Capital gain to income NIMCRUTS gained wider popularity last year because of their “total investment return” capability. And, the new capital gain rate tiers[…]