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Introducing the CRT Rollover

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Tuesday, April 28 | 4:30 pm
At its inception, a Charitable Remainder Trust (CRT) is usually a perfect fit for a client’s situation. It’s just the right kind of CRT, has just the right payout rate, has just the right beneficiaries, etc. But a CRT is an irrevocable trust – its terms cannot be changed – and usually spans decades of a client’s life. Over time, this combination – an inflexible trust on one hand and a client’s changing life on the other – can lead to a misalignment between the client’s situation and the CRT. Perhaps a higher payout rate would be a better fit. Or perhaps a client with a Standard CRUT would rather defer income (i.e., switch to the NIMCRUT structure) than be forced to take the income (and pay the tax) each year. Or perhaps the client’s family situation has changed and it would be a better fit if a wife, husband, or children could be added as income beneficiaries. A CRT Rollover can help each of these clients get to a more suitable structure. Evan Unzelman, President of Sterling Foundation Management, will discuss how to properly review a client’s CRT to determine whether a Rollover might be appropriate, the mechanics of a Rollover, and several case studies of how the Rollover is helping clients in a variety of situations.

About Sterling Foundation Management Sterling Foundation Management is the oldest national foundation administrator in the U.S. The firm provides highly personalized administration services for private foundations (non-operating and operating), supporting organizations, public charities and donor-advised funds. In addition to administrative services, Sterling offers thought leadership and sophisticated advice to help donors define, focus and maximize the impact of their philanthropy. Sterling is also the nation's oldest and largest brokerage for income interests in Charitable Remainder Trusts (CRTs). 

Presenter: Evan Unzelmanm, President, Sterling Foundation Management
With over a decade of specialized experience in the field of private foundations and CRTs, Evan Unzelman has risen quickly through the ranks of charitable and tax planning. He began his career at a multifamily office, where he helped provide comprehensive solutions to the complex challenges faced by affluent families. In 2006, he joined Sterling, where he oversaw the administration of all of the firms’ charitable clients. In 2008, he was hand-picked to lead the expansion of the firm’s CRT brokerage platform. Evan was elevated to COO in 2010 to expand and sharpen Sterling's service offering for charitable donors and their advisors. During that time, he launched Sterling's donor advised fund, grew the firm's CRT income interest sale volume year-over-year, and helped create and implement the "CRT Rollover" strategy to provide new options to CRT donors beyond selling their income interest. In 2015, Sterling's Chairman and CEO promoted Evan to President, expanding his responsibilities to include the supervision of all business lines: -Private foundation administration -Sterling's donor advised fund -Charitable consulting -Industry-leading CRT program Evan is a recognized expert and sought after speaker in the field of charitable planning, and CRTs in particular. He speaks widely to a variety of audiences including attorneys, accountants and financial advisors, primarily on the sale of income interests in CRTs (Standard CRUTs, NIMCRUTs, NICRUTs and CRATs), tax implications of CRTs, and the role CRTs play in the estate and wealth planning of affluent clients. Evan received finance and economics degrees (summa cum laude) from Pacific Lutheran University in Tacoma, Washington

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