Tax Planning for the Sale of Low Basis Assets Using CRUTs скачать в хорошем качестве

Tax Planning for the Sale of Low Basis Assets Using CRUTs

CRUTs are an income tax planning technique to help clients eliminate all or a portion of the taxes in the year of the sale and provide an income tax deduction, while deferring taxation over a chosen term of years that may drop the marginal capital gains rate paid, and generates a stream of income that keeps pace with inflation and also helps charities only at the conclusion of term of years. Essentially most if not all of the charitable benefit is funded by the government by allowing the gross dollar amount of the sale to be invested and compounding by the grantor and enabling the potential reduction in the marginal capital gains rate from 20% to 15%.