New Opportunities, New Limitations in Planning with Charitable Remainder Trusts
Probate and Property, May/June 2000, Volume 14, Number 3
Terry L. Simmons and William R. Mureiko are partners and Eric G. Reis is an associate with Thompson & Knight L.L.P. in Dallas, Texas.
Over the past 20 years, charitable remainder trusts have become the most popular charitable gift planning technique after the simple bequest and the charitable gift annuity. This article briefly reviews the characteristics of the two types of charitable remainder trusts and analyzes the effect of new Treasury regulations on charitable remainder trust planning and administration.