A charitable remainder Unitrust is like a combination of a gift and an investment plan. You place assets in trust, and you (and/or another beneficiary) receive lifetime income from them, then we receive the remainder.

With a Unitrust, the amount you receive as income is a set percentage of the value of the trust assets, predetermined annually.

You also have the option of choosing one of five variations of Unitrusts. A Unitrust with a net income plus makeup provision, for example, pays only the actual trust yield, even if it is below the stated percentage. Then in later years, when the beneficiary needs more income, the trustee can invest the assets to generate a higher return and make up earlier deficiencies.

This option is excellent for devising a supplemental retirement plan. We can provide you with more details.


  • Receive lifetime income (often greater than the yield on

  • contributed assets)

  • Obtain a sizable income tax charitable deduction

  • Avoid capital gains tax if you donate long-tern appreciated securities

  • Make a significant gift to one or more charitable organizations