Charitable Remainder Trusts

There are a number of trust arrangements which can be tailored to meet the individual donor's needs and circumstances. The donor transfers cash, securities or other assets to UUSC as trustee. The trust then pays the donor and/or another income recipient either a fixed dollar amount each year or a percentage of the trust's assets each year. In either case, the donor receives an immediate income tax deduction when the trust is established and avoids capital gains tax if funded with appreciated property. At the death of the last beneficiary, the remaining trust assets are transferred to UUSC.

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