• 38 minutes

Basics of Charitable Remainder Trusts


Take a look at the legal framework.

The basic idea behind a charitable remainder trust is to disburse income to the beneficiaries of the trust for a certain amount of time and then the remaining balance goes to the charity specified. Charitable remainder trusts need to have five key elements – watch this video for a review of those elements and the tax characteristics of retained income interest.

Runtime: 37 minutes



William R. Hayes

William R. Hayes

Hayes & Wilson, PLLC

  • Managing partner at Hayes & Wilson, PLLC in Houston, Texas
  • Specializes in estate planning, probate, guardianship, elder law, and charitable giving
  • Frequent speaker on estate planning and disability planning
  • Board certified in estate planning and probate by the Texas Board of Legal Specialization
  • President’s Award, Houston Bar Association
  • Life Fellow, Texas Bar Foundation
  • J.D. and B.B.A. degrees, Southern Methodist University
  • Can be contacted at 713-880-3939 or [email protected]

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