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What is a Charitable Remainder Trust?
A Charitable Remainder Trust (CRT) is a giving arrangement that generates a potential income stream for the donor or the donor's beneficiaries, with the remainder of the donated assets eventually going to one or more charitable entities.
The minimum gift is usually $100,000. Donors design the terms of the trust, who gets payments, and whether they are fixed annuity payments or payments that vary with the investment earnings of the trust assets.
Donors must obtain qualified legal counsel to review the terms of a trust document.