Trusts, Estates & Probate

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Charitable Remainder Trusts: A Practical Guide

Credits Available
Credit Status Total
California MCLE Paralegal Approved 3 Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Upon Request 3.5 Total
Kentucky CLE Upon Request 3 Total
Louisiana CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Montana CLE Pending 3 Total
North Carolina CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Approved 3 Total
Arizona CPE for Accountants Approved 3.5 Total
New York CPE for Accountants Approved 3.5 Total
Washington CPE for Accountants Approved 3.5 Total
Wisconsin CPE for Accountants Approved 3.6 Total
Delaware Certified Paralegal Program Approved 3 Total
Florida Registered Paralegal Approved 3.5 Total
Indiana Paralegal CLE Approved 3 Total
Montana CLE Credit for Paralegals Approved 3 Total
CPE for Accountants/NASBA Approved 3.5 Total
North Carolina Continuing Paralegal Education Approved 3 Total
New Mexico Paralegal Division, State Bar of Approved 3 Total
Ohio Certified Paralegals Approved 3 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 3 Total
Live Online
3 hours
Adela Iturregui
Rachel Rose
With Adela T. Iturregui from ABC Estate and Legacy Planning + 1 other

Wed, Nov 11, 00:00 AM – 00:00 PM

Product ID 102666

Register For Course

Course Includes
$319

Live Webinar Registration

OnDemand Recording

Course Book Download

OnDemand content will be available within 7 days of event date.

Overview

Stop Referring Clients Out - Charitable Planning You Can Actually Use

Charitable remainder trusts offer clients a compelling combination of income, tax savings, and philanthropic legacy, but many attorneys refer them out rather than handle them confidently. This course builds your working knowledge of CRT structure, tax treatment, and practical applications from the ground up. You'll learn how to identify the right client candidates, choose between trust types, understand how distributions are taxed, and spot the issues that require expert backup, so you can advise clients effectively and know when to bring in additional resources. Register today!

  • Know when to recommend a CRT and when not to. Develop a reliable framework for identifying the right client candidates, matching them to the right trust type, and recognizing the situations where a different tool is the better fit.
  • Understand the tax benefits you're selling. Get a clear, practitioner-level grasp of how the charitable deduction is calculated, how distributions are taxed over time, and what clients are often surprised to learn about their K-1.
  • Draft with a solid foundation. Learn how to build on IRS sample forms, customize key provisions correctly, and avoid the drafting mistakes (particularly in flip CRUTs and NIMCRUTs) that create problems down the road.
  • Handle administration and compliance with confidence. Cover the trustee duties, Form 5227 filing obligations, and state registration requirements that attorneys frequently underestimate.

Abbreviated Agenda

  1. What CRTs Are and How They Work
  2. Tax Treatment and When to Recommend a CRT
  3. Practical Drafting and Administration
  4. Mistakes to Avoid and Correct

Can't Attend Live?

Get the OnDemand Instead

Watch the recording of this event on your own schedule. We'll notify you when its ready.

Related Topics

Product ID 102666

Credit Details

Credits Available
Credit Status Total
California MCLE Paralegal Approved 3 Total
Alaska CLE Reciprocity 3 Total
Alabama CLE Approved 3 Total
Arkansas CLE Approved 3 Total
Arizona CLE Approved 3 Total
California CLE Approved 3 Total
Colorado CLE Approved 4 Total
Connecticut CLE Approved 3 Total
Delaware CLE Approved 3 Total
Florida CLE Approved 3.5 Total
Georgia CLE Approved 3 Total
Hawaii CLE Approved 3 Total
Iowa CLE Approved 3 Total
Idaho CLE Approved 3 Total
Illinois CLE Approved 3 Total
Indiana CLE Approved 3 Total
Kansas CLE Upon Request 3.5 Total
Kentucky CLE Upon Request 3 Total
Louisiana CLE Approved 3 Total
Maine CLE Approved 3 Total
Minnesota CLE Approved 3 Total
Missouri CLE Approved 3.6 Total
Northern Mariana Islands CLE Approved 3 Total
Montana CLE Pending 3 Total
North Carolina CLE Approved 3 Total
Nebraska CLE Approved 3 Total
New Hampshire CLE Approved 3 Total
New Jersey CLE Approved 3.6 Total
New Mexico CLE Approved 3 Total
Nevada CLE Approved 3 Total
New York CLE Approved 3.5 Total
Ohio CLE Approved 3 Total
Oklahoma CLE Approved 3.5 Total
Pennsylvania CLE Approved 3 Total
Rhode Island CLE Upon Request 3.5 Total
South Carolina CLE Approved 3 Total
Tennessee CLE Approved 3 Total
Texas CLE Approved 3 Total
Utah CLE Approved 3 Total
Virginia CLE Approved 3 Total
Vermont CLE Approved 3 Total
Washington CLE Approved 3 Total
Wisconsin CLE Approved 3.5 Total
West Virginia CLE Approved 3.6 Total
Wyoming CLE Approved 3 Total
Arizona CPE for Accountants Approved 3.5 Total
New York CPE for Accountants Approved 3.5 Total
Washington CPE for Accountants Approved 3.5 Total
Wisconsin CPE for Accountants Approved 3.6 Total
Delaware Certified Paralegal Program Approved 3 Total
Florida Registered Paralegal Approved 3.5 Total
Indiana Paralegal CLE Approved 3 Total
Montana CLE Credit for Paralegals Approved 3 Total
CPE for Accountants/NASBA Approved 3.5 Total
North Carolina Continuing Paralegal Education Approved 3 Total
New Mexico Paralegal Division, State Bar of Approved 3 Total
Ohio Certified Paralegals Approved 3 Total
NFPA Approved 0 Total
Texas State Bar of Paralegal Division Approved 3 Total
Select Jurisdiction
CLE
Paralegal
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Agenda

All times are shown in

  1. What CRTs Are and How They Work

    1. What Is a Charitable Remainder Trust and Why Do Clients Use Them?
    2. The Split-Interest Concept: Income Beneficiary Now, Charity Later
    3. The Three-Way Benefit: Income Stream, Charitable Deduction, Deferred Capital Gains
    4. Who Is a Good CRT Candidate and Who Isn't
    5. CRAT vs. CRUT: The Core Distinction and Variants
    6. Qualifying the Trust
    7. What Goes In: Funding Basics

  2. Tax Treatment and When to Recommend a CRT

    1. The Charitable Deduction
    2. How Distributions are Taxed
    3. Common Planning Scenarios
      1. Selling a Low-Basis Investment Portfolio: Using a CRUT as an Exit Vehicle
      2. The Retiring Business Owner With Appreciated Real Estate
      3. The Charitably Inclined Client Who Also Needs Retirement Income
      4. Using a CRT Alongside a Wealth Replacement Trust (Life Insurance)
    4. Comparing CRTs to Alternatives: CLT, Donor-Advised Fund, Qualified Distribution from an IRA, etc.

  3. Practical Drafting and Administration

    1. Starting From IRS Sample Language: What to Use As-is and What Requires Customization
    2. Trustee Selection: Donor-Trustee vs. Independent
    3. Key Provisions Every CRT Needs
    4. Flip CRUT Trigger Language: What Makes a Trigger Valid
    5. NIMCRUT Makeup Provisions: How the Makeup Account Works
    6. When to Use Additional Contribution Clauses (CRUT Only)
    7. Early Termination and Commutation
    8. Trustee Responsibilities: Annual Valuation (CRUT), Distribution Timing, Investment Oversight
    9. Form 5227: Who Must File, What's Reported, and the Penalty for Missing It
    10. What to Confirm Before the Client Signs the Transfer Documents

  4. Mistakes to Avoid and Correct

    1. Drafting Omissions and Ambiguities
    2. State-Level Registration Requirements for Charitable Trusts: Why Attorneys Overlook This
    3. Correcting a Defective CRT instrument; IRS Private Letter Ruling Process

Who Should Attend

This legal course is designed for attorneys. Accountants, tax professionals, and paralegals will also benefit.

Speakers

Adela T Iturregui
Adela T.
Iturregui
ABC Estate and Legacy Planning
Rachel V Rose
Rachel V.
Rose
Rachel V. Rose Attorney at Law, PLLC
Speaker bio
Adela T Iturregui

Adela T. Iturregui

ABC Estate and Legacy Planning
Adela Iturregui

is an estate planning and business attorney and CEPA at her firm, ABC Estate and Legacy Planning. Her extensive litigation background allows her to properly draft documents specifically tailored to avoid the pitfalls and ambiguities that lead to expensive and unnecessary litigation. Ms. Iturregui earned her B.S. degree from UMass and her J.D. degree from Boston College Law School. She is admitted to practice law in Georgia, California and Florida.

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Speaker bio
Rachel V Rose

Rachel V. Rose

Rachel V. Rose Attorney at Law, PLLC
Rachel Rose

, JD, MBA, successfully advises and represents clients on healthcare, cybersecurity, securities, qui tam compliance, transactional litigation, and government enforcement matters. She is an affiliated member with the Baylor College of Medicine's Center for Medical Ethics and Health Policy, where she teaches bioethics. Ms. Rose is often quoted as an expert. In addition to being extensively published and a sought-after presenter and quoted expert, she holds an M.B.A. degree, with minors in healthcare and entrepreneurship, from Vanderbilt University; and a law degree from Stetson University College of Law, where she graduated with various honors, including the National Scribes Award. Ms. Rose also attained a certificate in negotiation and leadership from Harvard University. She is licensed in Texas, and is a fellow of the Federal Bar Association. Currently, Ms. Rose serves as a director on the FBA's National Board. She is a member of and the immediate past chair of the Federal Bar Association's Government Relations Committee, member of the Advisory Board of the Federal Bar Association's Qui Tam Section, co-editor of the American Health Lawyers Association's Enterprise Risk Management Handbook for Healthcare Entities (2nd Edition), and a co-author of the ABA's books The ABCs of ACOs and What Are International HIPAA Considerations? Ms. Rose is extensively published and presents on a variety of matters related to her practice. She has been named consecutively to the Texas Bar College, National Women Trial Lawyers Association's Top 25, Houstonia Magazine's Top Lawyers (healthcare law), National Trial Lawyers Association's Top 100 and The Nation's Top One Percent. Ms. Rose was awarded 1st Healthcare Compliance's 2019 and 2022 Top Presenter Award. In 2023, she was selected for Super Lawyers (healthcare). Ms. Rose may be reached through her website www.rvrose.com.

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