Charitable Remainder Trusts
16. Which Assets Are Best?
What kinds of assets are best suited for a charitable remainder trust?
The best assets are those that have greatly appreciated in value since you purchased them-specifically publicly traded securities, real estate and stock in some closely-held corporations. Cash can also be used.
Stock in an S-corporation does not qualify. Mortgaged real estate usually won't qualify, either, although you could consider paying off the loan.