Charitable Remainder Trusts

Unitrusts and Annuity Trusts

If you are interested in maximum flexibility and effectiveness from your gift, consider a charitable remainder trust (CRT). A unitrust pays you and/or other beneficiaries income as a fixed percentage of the principal. The unitrust is revalued annually, and income in excess of the percentage payout is reinvested. An annuity trust pays you and your beneficiaries a fixed income.

CRT's may pay income to multiple beneficiaries, for life or a term or years. A unitrust may be structured to invest solely for growth for a term of years, an attractive way to help provide for future retirement or tuition needs while also making a substantial gift to Orange Coast College. An annuity trust may hold tax-free securities and pass tax-free income through to the beneficiaries.

You, an advisor, or a financial institution may serve as the trustee of a CRT.

Comparison of Benefits, Unitrust and Annuity Trust


  • Beneficiaries aged 72 and 70
  • 30% income tax bracket
  • Holding $100,000 in stock with $50,000 cost basis


Annuity Trust




Income Rate



First Year's Income



Future Income



Charitable Deduction



To learn more about charitable remainder trusts, email us, complete the personal illustration form, or call us at 714-432-5707 so that we can assist you.

Use this drop-down to navigate to other planned giving opportunities: