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A Charitable Remainder Trust Doesn’t Need a Named Charity or a Donor-Advised Fund at Inception

Jurisdiction Federal Primary Statutes IRC §§ 664(d)(2)(C), 170(b), 170(f)(18), 2055(e)(2), 2522(c)(2), 4966(d)(2), 4967; Treas. Reg. §§ 1.664-3(a)(6), 25.2511-2(c) Key Authorities Rev. Rul. 68-417, 1968-2 C.B. 103; Rev. Rul. 76-7, 1976-1 C.B. 179; Rev. Rul. 76-8, 1976-1 C.B. 179; Rev. Rul. 77-275, 1977-2 C.B. 346; Rev. Rul. 79-368, 1979-2 C.B. 109; Rev. Proc. 2005-52, 2005-2 C.B. 326; Notice 2017-73, 2017-51 I.R.B. 562; PLR 200813006 Last Reviewed April 2026 Category Charitab

Klaus Gottlieb, Esq.

6 days ago23 min read

Should I Be the Trustee of My Own Charitable Remainder Trust?

Jurisdiction Federal, with California fiduciary-law overlay Primary Statutes IRC §§ 664, 671–679, 2036, 2038, 4941, 4943, 4944, 4946, 4947; Cal. Prob. Code §§ 16000 et seq. Key Authorities Treas. Reg. §§ 1.664-1(a)(3), 53.4941(d)-1 et seq., 53.4946-1; Palmer v. Commissioner, 62 T.C. 684 (1974); Rauenhorst v. Commissioner, 119 T.C. 157 (2002); Rev. Rul. 78-197; Rev. Rul. 77-374; Rev. Rul. 95-58; One Big Beautiful Bill Act, Pub. L. 119-21 (July 4, 2025) Last Reviewed April 2026

Klaus Gottlieb, Esq.

Apr 2722 min read

Funding a Charitable Remainder Trust with Real Estate: Doctrine, Traps, and Trustee Mechanics

Jurisdiction: Federal Primary Statutes: IRC §§ 664, 514, 1011(b), 4941, 4946, 4947, 7520; Treas. Reg. §§ 1.664-1 et seq., 1.514(c)-1, 53.4941(d)-1 et seq., 1.170A-4 Key Authorities: Palmer v. Commissioner, 62 T.C. 684 (1974), aff'd per curiam, 523 F.2d 1308 (8th Cir. 1975); Rev. Rul. 78-197; Rauenhorst v. Commissioner, 119 T.C. 157 (2002); Ferguson v. Commissioner, 174 F.3d 997 (9th Cir. 1999); Hoensheid v. Commissioner, T.C. Memo. 2023-34; IRS Notice 2017-73 Last Reviewed: A

Klaus Gottlieb, Esq.

Apr 2021 min read