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C
Charitable Remainder Trust

Involves the irrevocable transfer of assets, such as company stock, to a trust. The income stream from the assets goes to an individual or individuals (can include the transferee of the assets), and a qualified charity receives the assets at the expiration of the trust period. The contributor of the assets receives a charitable tax deduction at the time of the transfer, equal to the present value of the charity's remainder interest. The transferred property will escape federal estate tax, as it is removed from the donor's estate.

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