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Charitable Remainder Trusts

The Charitable Remainder Trust (CRT) is a highly flexible vehicle. It allows you to 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.

  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
  • Bypass potential estate tax
  • Receive 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 protect against inflation
  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
  • A CRT enables you to reduce your investment and management responsibilities by letting Pepperdine take care of them for you
  • Pepperdine boasts a full staff of investment professionals that is well-versed in managing trust assets, or you may choose your own
  • All value increases of trust assets benefit both you and Pepperdine

 

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, the remainder of the trust benefits Pepperdine, its faculty, and students