When Brian, a successful young North Carolina businessman, notified the planned giving department at a mid-size Southern university that he had irrevocably named them as the remainder beneficiary on his $1 million charitable remainder unitrust, the fundraisers gave each other some high-fives. But the celebration was muted by the fact that the university estimated it would take more than 30 years to receive its remainder interest. Thirty years is a long time to wait. As James Lintott, ...

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