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The Center for Estate and Gift Planning

Charitable Remainder Trust

The Charitable Remainder Trust (CRT) is a highly flexible vehicle. You donate highly appreciated stock or real estate to a CRT and the asset is sold without the recognition of capital gain taxes, thereby increasing the amount of funds available for future investment and growth. The payout rate is flexible based upon the amount of income you need.

 

TRANSFER appreciated ASSET TO TRUST

Stock, cash, or real estate

Flexible payout rate (generally 5–8%)

Asset sold tax free

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PAYMENT FOR LIFE

Income for life to one or more donors or for a fixed term of years

Immediate tax deduction

Bypass capital gain taxes

Potential inflation protection

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Remainder to Pepperdine

After lifetime, remainder benefits Pepperdine, its faculty, and students

 

Contact Us

Phone

Toll Free

E-mail

(310) 506-4893

(855) 659-5746

curt.portzel@pepeprdine.edu

Summary

  • Annual income for one or more lives or for a fixed term of years.
  • Immediate income tax deduction.
  • Avoid capital gain tax on sale of appreciated assets.
  • Avoid potential estate tax.
  • Relief from investment and management responsibilities.
  • Protect assets from future creditors.
  • Create a permanent legacy for Pepperdine University, its faculty, and students.

Annual Income for Life

  • Sell your stock or real estate without paying capital gain taxes and increase your annual income.
  • Payout rate is flexible and may be customized based upon age and circumstances.
  • taxed as ordinary income.
  • Payment can be structured to provide inflation protection.

Tax Benefits

  • Receive an immediate charitable deduction that may be used to offset income from the CRT and/or other income.
  • Any charitable deduction that cannot be used in the year of the gift may be carried over for up to five additional years.
  • The charitable deduction may increase your after-tax spendable income.

Relief from Investment and Real Estate Management Responsibilities

  • By using a CRT, you reduce your investment and management responsibilities by letting Pepperdine take care of them for you.
  • Pepperdine has a full staff of investment professionals to manage trust assets or you can choose your own.
  • When trust assets increase in value, both you and Pepperdine benefit.
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