TY - JOUR T1 - The Economics of Charitable Remainder Trusts and Related Asset Management Issues JF - The Journal of Wealth Management SP - 33 LP - 38 DO - 10.3905/jwm.2000.320335 VL - 3 IS - 3 AU - Bruce L. Paulson AU - Gregory Owens Y1 - 2000/10/31 UR - https://pm-research.com/content/3/3/33.abstract N2 - The economics of charitable remainder trusts and the asset management issues surrounding this strategy are discussed here. The authors use a case study to discuss the mathematics and asset optimization issues that may be unique to portfolios within this structure. They offer a series of planning observations and conclusions, principally dealing with the fit individual asset classes or strategies with charitable remainder trusts. They relate the suitablity of selected strategies to specific circumstances within the trust, such as the degree of appreciation of the assets with which the trust was funded. They also consider the use of life insurance in conjunction with a charitable remainder trust and conclude that a major decision criterion should be the need for life insurance in the first place. ER -