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Planned Giving for Financial Advisors

Charitable Remainder Annuity Trust (CRAT)

Charitable Remainder Unitrusts Gift Diagram

How It Works

  • Your client transfers cash or appreciated securities into a trust.
  • The trust pays a fixed annuity to your client or to the beneficiaries she names.
  • When the trust terminates, the remainder passes to Harper College Educational Foundation to be used as your client directs.


  • Your client (or her beneficiaries) will receive fixed annual payments for life or a term of years.
  • Your client will receive an immediate income tax deduction.
  • Your client will defer or avoid capital gains tax on appreciated assets donated.
  • Your client will remove the trust assets from her taxable estate.
  • Your client will make a meaningful gift to Harper College Educational Foundation.

In This Section

The material presented on this Planned Giving website is not offered as legal or tax advice.
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