72nd Annual Montana Tax Institute

The charitable gift annuity (CGA) is the charitable technique most underutilized and least understood by estate planning lawyers and accountants. But because of its flexibility and because the private foundation rules (self-dealing, excess business holdings, for example) don’t apply to a CGA, the CGA often permits planning not otherwise possible with a charitable remainder antitrust or a charitable remainder annuity trust. This talk will take a deep dive and explore some of those possibilities.