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Gassman crotty den

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Free cpece webinars
Planning With Charitable Remainder Trusts

PLANNING WITH CHARITABLE REMAINDER TRUSTS

Cost Free
CPE Credits 1.0 hour
Subject Area 1.0 - Taxes (Federal Tax)
CE Credits 1.0 hour
Course Id# - HURS9-T-01285-22-O
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

Charitable Remainder Trusts (CRTs) can come in many different variations (CRUTs, CRATs, NIMCRUTs), many of which are not well understood by even experienced practitioners. Join Alan and Brandon as they discuss the meaning behind the acronyms and when it may be appropriate to consider the use of a CRT.

Learning Objectives:


  • Identify the basic rules, the do's and don’ts, and when a CRT may be preferred 

  • Determine how to calculate numbers for CRUTs and demonstrate tax savings

  • Determine who can benefit from the CRT (non-charitable and charitable beneficiaries) 

  • Define FLIP NIMCRUTs and describe how they work

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

  • Give examples of how to integrate the CRT into an estate plan

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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 webinar platforms, including Bloomberg BNA Tax and Accounting and the Notre Dame Tax and Estate Planning Institute.
 

 

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. Brandon received his undergraduate degree from Roanoke College, where he graduated cum laude with a Business Administration degree and concentrations in accounting and finance. Brandon is licensed to practice law in Florida and is a licensed CPA in Florida and Virginia.
 

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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.