Interested in training for your team? Click here to learn more

Charitable Remainder Trusts: Income Tax, Inherited IRAs, Key Considerations for Trust and Estates Counsel

Mechanics of CRTs Under Current Tax Law, Deduction of Interest, Estate Tax Impact, CRAT, CLAT

Recording of a 90-minute CLE/CPE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Thursday, October 26, 2023

Recorded event now available

or call 1-800-926-7926

This CLE/CPE course will provide trust and estates counsel guidance on utilizing charitable remainder trusts (CRTs) for income tax and estate planning. The panel will discuss the mechanics of CRTs under current tax law, deduction of the charitable remainder interest, impact on the estate tax, and key challenges for counsel. The panel will also discuss the possibility of utilizing CRTs to stretch inherited IRAs and other planning techniques.


CRTs can provide significant income and estate tax advantages while also satisfying charitable intent. To ensure these advantages for clients, trust and estates counsel must have a complete understanding of the legal framework and tax rules applicable to CRTs.

A CRT is a tax-exempt, irrevocable trust meant to reduce taxable income, support charities, and possibly create a stream of retirement income. The use of either of the various types of CRTs is determined based on client needs and circumstances. In addition, structuring CRTs for income tax deduction, gift-tax efficient transfers, and as a possible option to stretch IRAs requires in-depth knowledge of complex tax rules.

Listen as our panel discusses the mechanics of CRTs under current tax law and the challenges for counsel, as well as offers key income and estate tax planning techniques.



  1. Applicable rules and legal framework
  2. Key elements of CRTs
  3. Types of CRTs
  4. Income and estate tax planning


The panel will review these and other key issues:

  • What are the legal framework and applicable rules for CRTs?
  • What are the key elements of CRTs?
  • What are the various types of CRTs, and what factors must be considered in determining which will provide the most benefit to clients?
  • How can you properly structure a CRT for an income tax deduction and timing of trust income?
  • How can you ensure gift-tax efficient transfers to remainder beneficiaries?
  • How can CRTs be utilized to stretch inherited IRAs?


Diaz, Jessica
Jessica R. Diaz

Sherman & Howard

Ms. Diaz is a member in Sherman & Howard’s Estate and Tax Planning group, where she focuses her practice on...  |  Read More

Meck, Elizabeth
Elizabeth T. Meck

Senior Vice President
Northern Trust

As a member of the Trust Advisory team, Ms. Meck provides fiduciary and legal expertise in the implementation of...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video