Charitable Remainder Trust
Contribute highly appreciated assets to a CRT, bypass immediate capital gains, receive a charitable deduction, and generate a lifetime income stream — with the remainder passing to charity.
How a CRT Works
A three-step structure that converts concentrated, appreciated assets into diversified income.
Contribute Appreciated Assets
Transfer highly appreciated, low-basis stock into an irrevocable Charitable Remainder Trust. The actuarial value of the charitable remainder may support a deduction, subject to donor-level limits and substantiation.
Tax-Free Sale & Reinvestment
The CRT sells the contributed asset with no immediate capital gains tax at the entity level. The full, untaxed proceeds are reinvested into a diversified portfolio — dramatically more capital working for you.
Income Stream & Charitable Remainder
The trust pays you (or your beneficiaries) a fixed percentage of trust assets annually. At the end of the trust term, the remaining balance passes to your designated charity.
Why a CRT?
Charitable Remainder Value
Gross actuarial value before donor AGI, property-type, substantiation, and carryover limits.
Deferred Gain Recognition
The trust can sell without immediate entity-level capital gains tax; later distributions can carry that gain to the recipient.
Income Stream
Annual distributions from diversified assets, characterized under WIFO ordering over time.
Philanthropic Legacy
The trust remainder passes to your chosen charity, creating a lasting philanthropic impact.
CRT Scenario Engine
Model a Charitable Remainder Unitrust — estimate your deduction, project income, and see the WIFO tax character of distributions.
Configure Your CRT
Define the asset, trust terms, and economic assumptions
Asset Details
Trust Terms
Economic Assumptions
IRS Sep 2026: 5.4%
Source: Rev. Rul. 2026-17 · Valuation month: Sep 2026
Controls the modeled Form 5227 category allocation.
How Altar Rock Can Help
Structuring a CRT requires coordination across tax, investment, and estate planning disciplines.
Trust Structure Design
Analyzing whether a CRUT, CRAT, or NIMCRUT best fits your income needs, asset profile, and charitable intent.
Investment Management
Managing the trust portfolio — asset allocation, rebalancing, and yield optimization within the CRT wrapper.
Tax Character Planning
Modeling the WIFO tier drain to optimize the timing and tax character of distributions over the trust lifetime.
Philanthropic Strategy
Coordinating with your estate attorney and charity to structure the remainder interest and maximize impact.
Explore More Calculators
Model different strategies to build a comprehensive wealth transfer plan.
This calculator is for illustrative purposes only and does not constitute investment, tax, or legal advice. CRTs are irrevocable trusts with complex IRS compliance requirements including §664 qualification, WIFO tier accounting, and minimum payout/remainder rules. Tax character projections assume static, straight-line returns — actual market volatility and fiduciary accounting will materially alter the tax character of distributions. The gross actuarial remainder estimate follows the IRS unitrust method (Reg. §1.664-4, Pub 1458) on the 2010CM mortality table and assumes one payout at the end of each year. Quarterly or other payout timing changes the value. Donor AGI, property type, substantiation, percentage limits, and carryovers determine how much may be usable as an income-tax deduction. The tax-character schedule omits tax-exempt and other-income classes and applies only the fee treatment selected above. Consult a qualified tax advisor and estate attorney before implementing. Altar Rock LLC is an SEC-registered investment adviser.