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How does the income tax deduction work if I do this in my estate documents? It doesn’t work. These trusts can be useful in your estate planning as a tool to provide an income interest to someone with the assets eventually going to charity. To reduce your income tax, the transfer (funding the trust) has to occur during your lifetime. Properly structured, the charity’s interest in the trust is also deductible for estate tax purposes.
Can I undo the trust later? The trusts are very difficult to unwind and you will need to go to court if you make a mistake and the trust agreement needs to be modified.
Charitable remainder trusts are very nice vehicles in many circumstances, and the high net worth individual needs to understand this alternative.
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