About the Course
Introduction
This webinar will take a comprehensive look at charitable remainder trusts (CRTs) as a means to reduce estate and income taxes paid by taxpayers. Our notable panel will explain which taxpayers are ideal candidates for CRTs, the calculation of the remainder interest and annual payouts, differences in CRATs and CRUTS, and the SECURE 2.0 provision allowing a one-time transfer to a CRAT.
Description
CRTs have been a long-standing way to simultaneously minimize estate taxes, defer income taxes, provide an annual income stream, and be philanthropic while gaining a charitable income tax deduction. Appreciated assets and company stock are ideal assets to contribute to these trusts. The trust sells the assets, allowing the donee to avoid tax on the current-year gain and beneficiaries to postpone recognizing the gain until distributions are made.
As if the historical benefits weren't enough, current rising interest rates increase the IRC Section 7520 rate and the value of the charitable deduction. Additionally, the new provision in SECURE 2.0 allows a one-time gift of up to $55,000 in 2026 (adjusted annually for inflation) for a qualified charitable distribution (QCD) to a charitable remainder annuity trust. The gift of up to $54,000 also contributes towards the annual QCD limit, which is $111,000 for 2026 taxpayers filing single and $222,000 for married taxpayers filing joint returns.
Along with the benefits are caveats. These trusts are irrevocable and can be complex to administer. Trust and estate advisers utilizing CRTs need to understand how to avoid missteps and maximize the benefit of these trusts.
Listen as our panel of trust and estate planning experts points out the benefits and caveats of using CRTs to minimize estate and income taxes.
Presented By
Ms. Gabbard’s practice focuses on privately held businesses, high net worth clients, and charitable organizations. Her areas of practice include all aspects of income, capital gains, gift and estate tax planning, charitable planning, advanced wealth and business succession planning, capital gains tax deferral techniques, acquisition, sale and liquidity planning, private corporate structuring, asset freeze techniques, family office planning, insurance planning, trust tax planning, and trust administration.
Ms. Voorhees advises individuals and families with respect to their estate planning, premarital planning, wealth transfer planning, business succession, philanthropy, property tax planning, trust administration, and probate needs. She has extensive experience structuring and drafting intentionally defective grantor trusts, grantor retained annuity trusts, charitable trusts, and other irrevocable trusts, and funding them with real estate, privately held business interests, marketable securities, private equity interests, cryptocurrency, and other assets. Ms. Voorhees also has experience establishing family office structures.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Thursday, June 4, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Charitable remainder trusts: introduction
II. Benefits
III. SECURE 2.0
IV. CRATs
V. CRUTs
VI. Calculations
VII. Caveats
VIII. Best practices
The panel will cover these and other critical issues:
- Preparing for IRS scrutiny of CRTs
- Calculating the remainder interest for contributions to a CRT
- Utilizing SECURE 2.0 one-time QCD to a CRAT
- Differences between CRATs and CRUTs
- Clients who could benefit most from CRTs
Learning Objectives
After completing this course, you will be able to:
- Recognize taxpayers who would benefit the most by establishing CRTs
- Determine how the annual payout for CRTs is determined
- Identify SECURE 2.0 requirements for the one-time transfer to a CRAT
- Ascertain key differences between CRATs and CRUTs
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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