This course provides a comprehensive, hands-on guide to understanding, structuring, and implementing Charitable Remainder Trusts (CRTs) and Charitable Lead Trusts (CLTs) as powerful tools for tax reduction, estate planning, and philanthropic impact.
Learners will gain an in-depth understanding of how to use these trusts to:
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Defer or eliminate capital gains tax,
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Reduce estate and income taxes,
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Convert appreciated assets into lifetime income, and
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Achieve charitable goals while preserving family wealth.
The course is designed for professionals, high-net-worth individuals, and planners who want a step-by-step operational mastery of CRTs and CLTs—covering trust design, funding, compliance, administration, and real-world tax strategies.
By the end, participants will possess a ready-to-use implementation blueprint for leveraging charitable trusts as both financial and philanthropic instruments.
Course Objectives
By the end of this course, participants will be able to:
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Understand the legal, tax, and strategic purposes of Charitable Remainder and Charitable Lead Trusts.
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Distinguish between CRTs and CLTs—and know when to use each for maximum benefit.
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Calculate, structure, and draft trusts that optimize income, capital gains, and estate tax outcomes.
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Integrate charitable trusts with retirement, business sale, or legacy planning.
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Manage funding, administration, IRS compliance, and trustee duties effectively.
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Avoid common drafting errors and disqualification pitfalls under IRC §664 and §170.
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Build customized CRT/CLT strategies aligned with donor intent, family needs, and tax objectives.
