(Gift example*)

Example

A 55-year-old donor in the 35% tax bracket establishes a charitable remainder unitrust with appreciated stock worth $100,000, originally purchased for $10,000. The unitrust pays donor 5.0% of the trust assets re-valued annually for life. Trust earns an 8% average total return. Assume IRS discount rate of 3.2%.

PLEASE NOTE: This example is for illustrative purposes only and, like all the information on this website, is not intended as legal or tax advice. Consult your legal and tax advisors prior to making any material decisions based on this data.

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