Click to see samples of seven planning tools: Charitable Remainder Trust Comprehensive Plan Employee Stock Ownership Program Grantor Deemed Owner Trust Qualified Plan Strategy Super CLAT The Optimized Portfolio System Charitable Remainder Trust 1 Thomas and Virginia contribute $2 million of highly appreciated marketable securities to a Charitable Remainder Trust. 2 For their contribution, the Smiths receive an income tax deduction of $562,880. 3 The Smiths receive an annual distribution of 7%, or $140,000 from the trust. 4 The Smiths establish an ILIT and instruct the trustee to purchase a $2.4 million policy on their lives. The Smiths have sufficient cash flow from the CRT to make annual gifts to the ILIT to fund the policy. 5 Upon the death of Thomas and Virginia, the remaining trust corpus passes to the Smith Foundation. 6 At the same time, proceeds from the $2.4 million insurance policy pass estate-tax free to Thomas and Virginia's heirs.