Crut

Charitable Remainder Unitrust - Requirements - Income Tax Requirements - Fixed Percentage Payment
... The CRUT must distribute a fixed percentage annuity to the non-charitable beneficiary. 5 percent nor more than 50 percent of the net fair market value of the CRUT's assets ... The CRUT's assets are valued annually, and the annuity amount is determined at that time ...

Charitable Remainder Unitrust - Tax Planning
... CRUTs are used for a variety of reasons ... Often, CRUTs can be used to save income, gift, and/or estate tax ... Because the CRUT is a tax-exempt entity a CRUT can be used to sell highly appreciated assets at greatly reduced tax consequences ...

Charitable Remainder Unitrust
... This special, irrevocable trust (known as a "CRUT") has two primary characteristics (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more ... The trustee determines the fair market value of the CRUT's assets at the time of contribution, and thereafter on the applicable valuation date ... of the fair market value of the assets contributed to the CRUT ...

United States Trust Law - Purposes of A Trust - Estate Tax Avoidance - Charitable Remainder / Lead Trusts
... A common technique is to create a charitable remainder unitrust ("CRUT") ... when he transfers the property into the CRUT irrevocably, the value of that property is out of his estate for estate tax purposes as well, even if he himself receive the individual ... In many cases, when properly structured, the CRUT can provide enough tax benefits to beneficiaries through the use of the annuity interest to justify the ...