CRT

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Related to Charitable Remainder Trust: Charitable Lead Trusts

CRT

Abbreviation for cathode ray tube; Certified Respiratory Therapist.

CRT

Abbreviation for:
cadaveric renal transplantation
calretinin
capillary refill time
cardiac resuscitation team
cardiac resynchronisation therapy
cathode ray tube (Medspeak-UK)
central reaction time
Certified Respiratory Therapist
chemoradiotherapy
circuit resistance training
Community Rehabilitation Team (Medspeak-UK)
conformal radiation therapy
conventional radiotherapy
copper reduction test
cranial radiation therapy
crista terminalis

CRT

Abbreviation for cathode ray tube; certified respiratory therapist; circuit resistance training.
References in periodicals archive ?
At one time, it was thought that these issues could be avoided by transferring an option to purchase debt encumbered property to the charitable remainder trust. However, the IRS has since ruled that a charitable remainder trust funded with such an option would not qualify as a valid charitable remainder trust.
(2ar) The IRS determined that where income received by a charitable remainder trust from its ownership of a limited partnership interest constituted rental activity income, such income would be treated as income from a rental activity in the hands of the unitrust beneficiaries.
In the context of this article, an annuity trust can be either a charitable remainder trust (with a private income beneficiary) or a charitable lead trust (with a charitable income beneficiary).
Charitable remainder trusts are typically used in conjunction with wealth replacement trusts.
The Special Needs Trust provides that a specific portion of the amount it receives from the Charitable Remainder Trust will be paid to the income beneficiary (in your case, the individual with special needs) each month.
Question--How can a "last-to-die" policy be used in conjunction with a joint and survivor charitable remainder trust?
Under the Tax Relief and Health Care Act of 2006, a charitable remainder trust is subject to a 100% excise tax in any year in which the trust generates unrelated business income--no matter how little unrelated business income it receives.
A charitable lead annuity trust or unitrust, which is essentially the reverse of the charitable remainder trust, provides that a fixed annual payment, either in the form of an annuity or a unitrust percentage, is made to one or more qualified charities during the term of the trust.
Most charitable remainder trusts have a payout rate of between 5 percent and 8 percent of the trust's net fair market value, depending upon the ages of the income recipients.
However, unlike a charitable remainder trust, a pooled income fund is not a tax-exempt entity.
Another alternative is to create a Charitable Remainder Trust (CRT) for the residual retirement assets, which will shelter the assets from immediate taxation while providing an income stream for your heirs.
A charitable remainder trust irrevocably transfers property (cash, real estate or securities) to a church trustee.

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