As advisors and their clients are waking up to potential tax rate increases in 2011 or 2012, they're reconsidering a number of tax deferral strategies. One strategy being reconsidered is the use of charitable remainder trusts (CRTs). For those lucky, charitably minded individuals who have highly appreciated financial assets, the incentive to contribute those assets to a CRT to defer the tax on the gain isn't that strong if the federal tax is only 15 percent on an outright sale. In addition, ...

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