A practical walkthrough of how a Charitable Remainder Trust works for US taxpayers: CRUT vs CRAT, deferring capital-gains tax on highly appreciated assets, the income stream to beneficiaries, the upfront partial charitable deduction, the 5%/50% payout and 10% remainder rules, how a CRT compares with a gift annuity and a donor-advised fund, and the mistakes to avoid.
A practical 2026 guide to the Deferred Sales Trust (DST) — how the IRC Section 453 installment-sale structure defers capital gains tax on a business or highly appreciated real estate, how it compares to a 1031 exchange, the liquidity and diversification upside, the IRS scrutiny you should weigh, real fee ranges, and who it actually fits.
A plain-English guide to the Charitable Remainder Trust (CRT): how CRATs and CRUTs differ, why donating low-basis appreciated stock or real estate before a sale defers capital gains tax, the income tax charitable deduction, the 5%-50% payout rule, the 10% remainder rule, and how a CRT compares with a donor-advised fund.