Charitable Split-Interest Trusts (CRTs and CLTs)
CRAT/CRUT and CLAT/CLUT mechanics, the income/remainder split, deduction timing, and when each fits.
What this guide covers
- CRTs pay the family first, charity the remainder — tax-exempt sale of appreciated assets plus an upfront remainder deduction (10% minimum).
- CLTs pay charity first, family the remainder — a zeroed-out nongrantor CLAT shifts appreciation at low 7520 rates.
- Choose CRAT vs. CRUT and grantor vs. nongrantor CLT based on payout flexibility and deduction timing.
The full guide includes the detailed analysis, worked examples, statutory citations, and related resources below.
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Educational reference, not legal advice. Prepared for licensed professionals as general reference; not legal advice and no attorney-client relationship is created. Law varies by state and changes over time — verify transfer-tax figures and statutory citations against current primary authority. This resource was last updated 2026-07-31. Estateur is not a law firm.