5f0d27a5____Article__Gifting_Strategies__0
[Advantages] Income tax deduction Avoids capital gains tax on appreciated property Fixed income [Disadvantages] Fixed payment cannot be limited to the net amount of trust income Qualified appraisal generally required Complex administration and setup [0] 
Charitable Remainder Annuity Trust
Heartland Credit Union - Gifting Strategies : Article: Gifting Strategies
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