For various reasons, the charitable remainder annuity trust has long been underutilized as a gift planning vehicle. At any given moment there may be somewhat over a hundred thousand split interest ...

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For clients with highly appreciated assets aiming to transfer part of their holdings to an heir in a tax-efficient way while giving to a nonprofit, charitable remainder trusts could be a fit.

There are three kinds of prime numbers. The first is a solitary outlier: 2, the only even prime. After that, half the primes leave a remainder of 1 when divided by 4. The other half leave a remainder ...