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Dynamic & Creative Charitable Planning: CRUT Planning

DYNAMIC & CREATIVE CHARITABLE PLANNING: CRUT PLANNING

Cost Free
Presentation Length 1.0 hour

Recorded DateJanuary 5, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Charitable Remainder Unitrusts (“CRUTs") can come in many different variations, many of which are not well understood by even experienced practitioners. Many CPAs lack client tools such as friendly explanations and slides; this webinar seeks to provide those and other materials that can be used to easily “run the numbers” used in client-facing demonstrations.

Learning Objectives:


  • Define basic CRUT rules, do's and don’ts, and determine when a CRAT may be preferred 

  • Determine how to calculate numbers for CRUT's and demonstrate tax savings

  • Determine when to use a CRUT for the primary purpose of income tax deferral or reduction

  • Define FLIP NIMCRUTS and describe how they work

  • Identify what can and cannot be owned under a CRUT, and discuss CRUT alternatives

  • Identify early termination opportunities and pitfalls

PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Gassman crotty den

Alan S. Gassman, J.D., LL.M., is a board-certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida and practices in trust and estate planning, tax, wealth preservation, and the representation of physicians and medical practices.

Mr. Gassman speaks at many tax conferences, national programs, and national and local webinars, including Bloomberg BNA Tax and Accounting, the Notre Dame Tax and Estate Planning Institute, and at many other conferences and webinars.

Gassman crotty den

Brandon Ketron is an associate at the law firm of Gassman, Crotty, and Denicola, P.A. and practices in the areas of Estate Planning, Tax, and Corporate and Business Law. Brandon graduated from the University of Florida in May of 2016, where he received his LLM in Taxation. He received his JD from Stetson University College of Law and graduated cum laude. He received his undergraduate degree from Roanoke College, where he graduated cum laude with a degree in Business Administration and a concentration in both Accounting and Finance. Brandon is licensed to practice law in the State of Florida and is a licensed CPA in Florida and Virginia.

About Our Presenter

Gassman crotty den

Our firm was formed in 1987 with one lawyer and a shared secretary and receptionist to provide representation to professionals, business owners and retirees in their estate and related tax and personal planning, business and corporate needs.

Since then we have grown to 6 lawyers and over 20 staff, which we have found over the past two decades to be the best size for us. We are very proud of our team, our systems, and our dedication to providing the best and most appropriate legal services for all clients, whether big or small. Our lawyers meet together almost every morning to discuss and work together on cases, strategies and practice improvement projects in order to work the most efficiently and effectively for our clients. We like what we do and enjoy working together.