Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Wednesday, June 25, 2014

The Return of the CRT

U TurnThe 1980’s saw the “Golden Age” of charitable remainder trusts (CRTs), but the growth in CRTs came to an end in the late 1990’s. The end of the Golden Age for CRTs resulted from a combination of CRTs which resulted in little to no funds going to charitable causes and the restrictive legislation enacted to stop that occurance, lower birth rates, and market bursts. However, in the current climate of tax incentives for CRTs and less restrictive legislation, the “Golden Age” of the CRT may be making a comeback.  

 See Robert F. Sharpe Jr., A Resurgence in Charitable Trusts?, Wealth Management, June 24, 2014.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.


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