The ABC's of CRT's: Understanding Charitable Remainder Trusts for Estate Planning
Registered for this event? Login now to view additional event details.
The ABC’s of CRTs: Understanding Charitable Remainder Trusts
Date: Monday, April 28, 2025
Time: 11:45am - 1:15pm
Location: Saint Louis Club 7676 Forsyth Blvd., Clayton, MO 63105
Speaker: Paul Caspersen, President, Planned Giving Interactive
Charitable Remainder Trusts (CRTs) are powerful tools for estate planning, providing donors with tax benefits and income while supporting charitable causes. This session explores the fundamentals and advanced strategies of CRTs, offering participants a comprehensive understanding of their application and benefits. Attendees will gain insights into:
- CRTs Basics: Understanding the types, structures, and benefits of Charitable Remainder Annuity Trusts (CRATs) and Charitable Remainder Unitrusts (CRUTs).
- Funding CRTs with Non-Cash Assets: Handling real estate, closely-held business interests, and other complex assets for CRT funding.
- Regulatory Considerations: Navigating IRC 7520 rates, private foundation rules, and FLIP provisions.
- Risk Management: Identifying and mitigating potential risks associated with CRTs, including UBIT traps and donor expectations.
- Testamentary CRTs: Planning and funding testamentary CRTs with IRAs and other tax-deferred assets.
- Case Studies: Real-world examples illustrating successful CRT implementations and lessons learned.
By blending foundational knowledge with practical examples, this session equips estate planning professionals with the skills needed to effectively incorporate CRTs into their clients' estate plans.
CPA's - CPE Credit Note: To be awarded the full credits, you must be responding to three out of the four polling questions asked during the program on ZOOM.
Continuing Education 50 minutes
EPCSTL has requested approval for continuing education in the following areas: CTFA, CLE, CPE, CFP
CPE Information for CPAs
The sponsor assures that the program content and program level is appropriate for the intended participants.
CPE Learning Objectives:
- Have a solid understanding of the different types of CRTs and their benefits for donors and charities.
- Learn how to develop strategies for funding CRTs with various non-cash assets.
- Apply best practices from case studies to their own clients’ scenarios.
The sponsor assures that the program content and program level is appropriate for the intended participants.
Participants will earn 1 CPE credit.
Field of Study: Specialized Knowledge
Additional Information:
Delivery Method: Group Live/Group Internet Based
Program Level: Basic
Pre-requisite: NONE
CFP Learning Objectives:
- Have a solid understanding of the different types of CRTs and their benefits for donors and charities.
- Learn how to develop strategies for funding CRTs with various non-cash assets.
- Apply best practices from case studies to their own clients’ scenarios.
Who should attend: This presentation is aimed at lawyers, accountants, trust officers and other estate planning professionals?
Refunds and Cancellations: All attendees are required to register in advance. If you reserve and are unable to attend, please cancel your reservation at least 3 working days in advance of the meeting to receive a refund or a credit for a future meeting. For more information regarding refund, complaint, and/or program cancellation policies please contact our offices at 314-520-3564.
Estate Planning Council of St. Louis 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
National Registry of CPE Sponsors Number 109467
CTFA
CTFA 1.25 CE credit
"The ABC's of CRT's: Understanding Charitable Remainder Trusts for Estate Planning has been submitted to ABA Professional Certifications for CE credit review and is pending approval. Once we receive notification of the credit approval, we will notify attendees."
- Have a solid understanding of the different types of CRTs and their benefits for donors and charities.
- Special considerations for corporate trustees.
- Learn how to develop strategies for funding CRTs with various non-cash assets.
- Apply best practices from case studies to their own clients’ scenarios.
About the speaker: Paul Caspersen, CFP®,MS, AEP
Paul brings complex financial thinking to the charitable planning field. As a Certified Financial Planner, Paul has 27 years of financial, estate, and charitable planning experience. Between 2012-2022, Paul served as Assistant Vice President and Sr. Philanthropic Advisor at the University of Florida, where his Gift Planning team closed $1.25 billion (of the Campaigns $4 billion total) in deferred gifts and outright gifts of complex assets. Prior to his position at the University of Florida, Caspersen lead
the Gift Planning program and Iowa State University. In the decade before Gift Planning, Caspersen gained his first experience in Financial Services.
Paul is also the Founder at Planned Giving Interactive (PGI), a charitable planning software & consulting organization. PGI provides charities with practical tools to research complex charitable gifts and an industry-leading, extensive suite of document drafting software and consulting to automate donor compliance-related documents.
Paul is also a past national board member of The National Association of Estate Planners & Councils (NAEPC) and is currently President of his local estate planning council in Gainesville, Florida.
In 2011 Caspersen published the book “Direction Memo: How to Write a Letter of Instructions for Your Estate Plan,” and is regularly published in peer reviewed journals, such as Trusts & Estates.
Caspersen graduated with Honors from the College for Financial Planning, in Denver, CO with a Master’s in financial planning & taxation and undergraduate degree from the University of Northern Iowa in Business Communications.
Login now to see a list of event attendees.
