Charitable Planning with CRATs, CRUTs, CLATs, and CLUTs
February 3, 2022
Charitable Split Interest Trusts provide a way to structure gifts that benefit both non-charitable beneficiaries and charitable entities, and to obtain estate, gift, and income tax deductions. They must be structured correctly, however, in order to achieve the tax planning benefits. This presentation will provide an overview of the structure of different types of charitable remainder trusts and charitable lead trusts, how to meet statutory tests in order to obtain tax deductions, and the role these very useful trusts play in both lifetime and estate planning.
Presented by Ellen M. Deeter
Ellen M. Deeter is Of Counsel with the law firm of Dale & Eke, PC. She is an attorney, a registered civil mediator, a registered domestic relations mediator, a collaborative professional, a CERTIFIED FINANCIAL PLANNER CERTIFICANT™, and a Certified Trust and Financial Advisor. Ms. Deeter earned her B.A. degree, magna cum laude, from the University of Notre Dame in 1976 and her J.D. degree, magna cum laude, from Indiana University School of Law at Indianapolis (now known as the Indiana University Robert H. McKinney School of Law) in 1982. She is admitted to practice in the State of Indiana and the U.S. District Court, Southern District of Indiana.