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Funding a Charitable Remainder Unitrust With a Company or an Interest in a Company: The C Corporation Baseline, the S Corporation Problem, and the LLC/Partnership UBTI Screen
Jurisdiction: Federal, with a California overlay for income tax conformity, marital property, charity oversight, documentary transfer tax, and property tax reassessment Primary Statutes: IRC §§ 170, 311(b), 512, 514, 664, 751, 1011(b), 1045, 1060, 1202, 1361 to 1367, 1374, 4941, 4943, 4944, 4946, 4947; Treas. Reg. §§ 1.170A-16, 1.170A-17, 1.337(d)-4, 1.664-1, 1.664-3, 53.4941(d)-3, 53.4947-2; Cal. Rev. & Tax. Code §§ 64, 11911, 17755; Cal. Fam. Code §§ 760, 852 Key Authoritie
Klaus Gottlieb, Esq.
11 minutes ago29 min read
How Many Charitable Remainder Trusts Are There? Findings From My Tax Notes-Federal Analysis of a Decade of IRS Form 5227 Data
Jurisdiction: Federal Primary Statutes: IRC §§ 664, 6104(b) Key Authorities: Klaus Gottlieb, “Charitable Remainder Trusts, a Decade After the Last IRS Study,” Tax Notes Federal, Mar. 9, 2026, p. 1613; Lisa S. Rosenmerkel, “Split-Interest Trusts, Filing Year 2012,” 33(3) Statistics of Income Bulletin 51 (Winter 2014); IRS SOI Split-Interest Trust microdata (Form 5227, filing years 2016–2022) Last Reviewed: July 2026 Category: Charitable Planning — Research / Data By Klaus Gott
Klaus Gottlieb, Esq.
Jul 95 min read
T.D. 10051: The Abusive CRAT–SPIA Scheme Is Now a Listed Transaction — What the Final Regulations Require, and Why Legitimate Charitable Remainder Trusts Are Untouched
Jurisdiction: Federal Primary Statutes: IRC §§ 664(b), 664(c)(1), 664(d)(1), 72, 1015, 6011, 6111, 6112, 6501(c)(10), 6707A, 6708, 4965 Key Authorities: T.D. 10051 (Fed. Reg. July 9, 2026); Treas. Reg. §§ 1.6011-15, 1.6011-4; REG-108761-22, 89 Fed. Reg. 20,569 (Mar. 25, 2024); Gerhardt v. Commissioner, 160 T.C. No. 9 (2023); Furrer v. Commissioner, T.C. Memo. 2022-100; United States v. Eickhoff, No. 2:22-cv-04027 (W.D. Mo.); IR-2026-82 (July 8, 2026); IRS Forms 8886, 8918 Las
Klaus Gottlieb, Esq.
Jul 98 min read
What Happens to a CRUT in a Divorce? Two Tracks, the Authority That Supports Each, and the Mistake That Disqualifies the Trust
Jurisdiction: Federal charitable remainder trust law, with a community-property overlay. California is the representative community-property jurisdiction. Primary Statutes: IRC §§ 664, 7520, 1041, 2516, 1001, 4941, 4945, 4947(a)(2), 507; Cal. Fam. Code §§ 760, 852, 1100(b), 2550; Cal. Prob. Code § 15412 Key Authorities: Treas. Reg. §§ 1.664-1, 1.664-3, 53.4947-1; Rev. Rul. 2008-41, 2008-30 I.R.B. 170; PLRs 200143028, 200333013, 200539008, 200616008, 201648007, 202601002; In r
Klaus Gottlieb, Esq.
Jul 716 min read
Naming a Charitable Remainder Unitrust as the Beneficiary of a Traditional IRA: Replacing the Stretch After the SECURE Act, the Four-Tier Tax Trap, and When the Strategy Actually Works
Jurisdiction: Federal Primary Statutes: IRC §§ 401(a)(9)(H), 408, 664(b), 664(c), 664(d)(2), 691, 691(c), 1014(c), 170, 2055, 7520 Key Authorities: Treas. Reg. §§ 1.664-1(d), 1.664-3(a)(5), 1.664-4; Rev. Rul. 77-374, 1977-2 C.B. 329; Rev. Proc. 2016-42, 2016-34 I.R.B. 269; IRS Pub. 590-B; IRS Pub. 1458 (Actuarial Valuations); Table 2010CM Last Reviewed: June 2026 Category: Charitable Planning — CRUT Design / Retirement Assets At a Glance What the strategy is, in one sentence
Klaus Gottlieb, Esq.
Jun 3015 min read
Funding a Charitable Remainder Trust with Cryptocurrency: Turning Phantom Money into Reliable Income
Charitable Planning · CRT Funding By Klaus Gottlieb, Esq. · June 2026 · 14 min read Jurisdiction Federal, with California fiduciary-law overlay Primary Statutes IRC §§ 170(b), 170(d)(1), 170(e)(1)(A), 170(f)(8), 170(f)(11), 511–514, 664, 664(b), 664(c), 664(d)(2), 4941, 4946, 4947, 6050L, 7520; Cal. Prob. Code §§ 16047, 16048 Key Authorities CCA 202302012; Estate of Hoensheid v. Commissioner, T.C. Memo. 2023-34; Palmer v. Commissioner, 62 T.C. 684 (1974), aff'd on another
Klaus Gottlieb, Esq.
Jun 2917 min read
To What Extent Can a CRT Be Useful for Asset Protection?
Jurisdiction: Federal, with controlling state creditor, trust, and voidable-transaction law overlay Primary Statutes: IRC §§ 664, 664(b), 170, 2055, 2056(b)(8), 2522, 2523(g), 7520; 11 U.S.C. §§ 541(c)(2), 548(a)(2), 548(e); Uniform Voidable Transactions Act §§ 4, 5; Uniform Trust Code §§ 502, 503, 505, 506 Key Authorities: Patterson v. Shumate, 504 U.S. 753 (1992); United States v. Estate of Grace, 395 U.S. 316 (1969); Treas. Reg. § 1.664-3(a)(5); Rev. Rul. 2002-20, 2002-1 C
Klaus Gottlieb, Esq.
Jun 2311 min read
Selection of the Payout Mechanism for a CRUT: Term, Life, and the Longer or Shorter of Life or 20 Years
Jurisdiction: Federal Primary Statutes: IRC §§ 664(d)(1), 664(d)(2), 664(f), 170, 2055, 2056(b)(8), 2501, 2503(b), 2522, 2523(g), 2601, 7520 Key Authorities: Treas. Reg. §§ 1.664-3(a)(5), 1.664-3(a)(3), 1.664-4; Rev. Rul. 77-374, 1977-2 C.B. 329; Rev. Proc. 2016-42, 2016-34 I.R.B. 269; Rev. Procs. 2005-52 through 2005-59; IRS Pub. 1458 (Actuarial Valuations); Table 2010CM Last Reviewed: June 2026 Category: Charitable Planning -- CRUT Design At a Glance The four payout periods
Klaus Gottlieb, Esq.
Jun 1516 min read
Selling Your Charitable Remainder Trust Interest to a Third Party: How the Sale Works, What It Costs After Tax, and Why the Pre-2015 Escape Is Gone
Jurisdiction Federal, with California fiduciary-law overlay Primary Statutes IRC §§ 664, 1001(a), 1001(e), 170, 2055, 2511, 2512, 2522, 4941, 4946, 4947, 7520; Cal. Prob. Code §§ 15300, 15301, 15403, 15404, 15405; Cal. Gov. Code §§ 12591, 12591.1 Key Authorities Treas. Reg. §§ 1.1001-1(f), 1.1014-5(c), 1.1015-1(b), 1.664-1(d), 1.7520-3(b)(3), 20.2031-7, 1.6011-4(b)(6); Rev. Rul. 72-243, 1972-1 C.B. 233; Rev. Rul. 86-60, 1986-1 C.B. 302; Notice 2008-99, 2008-47 I.R.B. 1194; T.
Klaus Gottlieb, Esq.
Jun 825 min read
Funding a Charitable Remainder Trust with Private Company Stock: Timing, the Prearranged Sale Doctrine, and the Acquisition Structure Problem
Jurisdiction Federal, with California overlay Primary Statutes IRC §§ 170(b), 170(f)(11), 358, 368, 664, 1001, 1012, 1045, 1202, 2522, 4941, 4946, 4947, 7520 Key Authorities Lucas v. Earl, 281 U.S. 111 (1930); Helvering v. Horst, 311 U.S. 112 (1940); Palmer v. Commissioner, 62 T.C. 684 (1974), aff'd on another issue, 523 F.2d 1308 (8th Cir. 1975); Ferguson v. Commissioner, 108 T.C. 244 (1997), aff'd, 174 F.3d 997 (9th Cir. 1999); Rauenhorst v. Commissioner, 119 T.C. 157 (2002
Klaus Gottlieb, Esq.
Jun 139 min read
Terminating a Charitable Remainder Trust Early: Why Income Beneficiaries Pursue It, the Mechanisms Available, and the Procedural Realities
Jurisdiction Federal, with California fiduciary-law overlay Primary Statutes IRC §§ 664, 170, 1001(e), 2055, 2522, 4941, 4946, 4947, 6110(k)(3), 7520; Cal. Prob. Code §§ 15300, 15403, 15404, 15409, 15412 Key Authorities Treas. Reg. §§ 1.664-1, 1.664-3, 1.1001-1(f), 1.7520-3(b)(3), 1.1014-5, 25.2511-2(c); Rev. Rul. 72-243, 1972-1 C.B. 233; Rev. Rul. 77-374, 1977-2 C.B. 329; Rev. Rul. 78-197, 1978-1 C.B. 83; Rev. Rul. 86-60, 1986-1 C.B. 302; Rev. Rul. 2008-41, 2008-30 I.R.B. 17
Klaus Gottlieb, Esq.
May 1839 min read
Charitable Remainder Trust vs Donor-Advised Fund: One, the Other, or Both?
Jurisdiction Federal Primary Statutes IRC §§ 664, 170(b), 170(f)(18), 2522, 4942, 4943(e), 4944, 4966, 4967, 7520; Treas. Reg. §§ 1.664-1 et seq., 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. 77-374, 1977-2 C.B. 329; Rev. Rul. 78-197, 1978-1 C.B. 83; Rev. Rul. 79-368, 1979-2 C.B. 109; Rev. Proc. 2005-52, 2005-2 C.B. 326; Rev. Proc. 2
Klaus Gottlieb, Esq.
May 1624 min read
Who Can Be the Income Beneficiary of a Charitable Remainder Trust?
Jurisdiction: Federal, with California overlay Primary Statutes: IRC §§ 170(c), 664, 2036, 2055, 2056(b)(8), 2503(b), 2522, 2523(g), 2702, 4941, 4946, 4947, 7520, 7701(a)(1); Cal. Prob. Code §§ 15200 et seq., 15800, 16000 et seq. Key Authorities: Treas. Reg. §§ 1.664-1, 1.664-2, 1.664-3, 1.664-3(d), 20.2036-1, 53.4947-1; Rev. Rul. 2002-20; Rev. Rul. 77-374; Rev. Proc. 2016-42; 42 U.S.C. § 1396p(d)(4); One Big Beautiful Bill Act, Pub. L. 119-21 (July 4, 2025) Last Reviewed: Ap
Klaus Gottlieb, Esq.
May 1132 min read
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.
May 323 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
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