Stratton Management Company

For over 20 years, Stratton Management Company has been utilizing Charitable Remainder Unitrusts for it's clients who are active in charitable organizations and who find themselves in the enviable position of possessing an asset that has appreciated greatly over the years. However, these highly appreciated assets can be a double-edged sword - while the gains are considerable, so are the taxes that must be paid on those gains. Charitable Remainder Unitrusts are ideal for those clients who wish to take full advantage of the gains the asset has realized and continue giving even after their death.

The benefits of a Charitable Remainder Unitrust:

Your charity benefits from your generosity.

You receive a one-time charitable deduction.

You avoid capital gains tax on highly appreciated assets.

You save on estate taxes.

You increase the beneficiary's current income.

What is a Charitable Remainder Unitrust?
A Charitable Remainder Unitrust is an irrevocable trust that provides income annually to one or more beneficiaries for life or for a specified amount of time. At the end of that time or at the beneficiary's death, the remainder of the trust goes to a charity.

Is a Charitable Remainder Unitrust suitable for you?
Investors find Charitable Remainder Unitrusts attractive because it appeals to their charitable inclinations and it allows them to take full advantage of their appreciated assets. So, first and foremost, an individual should have a desire to give a portion of their assets to charity. While there are substantial tax benefits to utilizing Charitable Remainder Unitrusts, you must realize that the ultimate owner of the assets is the designated charity.

Second, a Charitable Remainder Unitrust makes the most economic sense if you fund it with a very low cost asset that will create a substantial capital gain when sold. The trust can be funded with company stock, real estate, mutual fund shares or any highly appreciated asset.

How can you set up a Charitable Remainder Unitrust?
Stratton has created a brochure that provides more information and provides examples of the types of individual who have benefited by utilizing Charitable Remainder Unitrusts. For your free booklet, click here, and we will mail one to you.