Using CRTs with Small Business Sales
Presenter: Ted Batson, Renaissance
Thursday, April 24 | 2:30 pm 1 CFP and 1 CAP credit offered
increased capital gains tax rates, the implementation of the new 3.8%
Medicare surtax, and higher state tax rates, CRTs are re-emerging as a
tax planning tool of choice. This presentation will explore using CRTs
with a variety of small business entities including C-corporations,
S-corporations, LLCs, and partnerships. Attendees will gain an
appreciation of the use of CRTs in the context of small business sales,
including identifying appropriate scenarios for using CRTs. Further,
attendees will learn how a corporate redemption plan can be used to
create an intra-family succession plan.
Ted R. Batson, Jr.
is Executive Vice President of Professional Services for Renaissance,
the nation’s leading third-party administrator of charitable planned
Batson has spoken to numerous groups regarding charitable planning
including the National Conference on Planned Giving, the Advisors in
Philianthropy National Conference on Philanthropy, estate planning
councils and planned giving councils in various states, producer groups,
and advanceed markets study groups. Mr. Batson has been published in
the Tax Adviser, the Indiana Law Review, the Planned Giving Design
ProducersWEB.Com, the Estate Planning Newsletter of the Society of
Financial Service Professionals, and various broker/dealer publications.
Batson is a member of the American Institute of Certified Public
Accountants and the Indiana CPA Society. He previously served on the
AICPA’s Fiduciary Accounting Task Force. Mr. Batson was previously
employed at Capin Crouse LLP, Certified Public Accountants, a leading
provider of accounting and consulting services to non-profit
organizations. He is a graduate of Asbury University (Wilmore, KY) (B.A.
in Computer Science), the Indiana University Kelley School of Business
(MBA in Accounting), and the Indiana University Robert H. McKinney
School of Law (JD summa cum laude)