A New Era of Charitable Remainder Trust Planning: Founder Jamie Hargrove Featured in NAEPC Journal

Check out the full article HERE

The National Association of Estate Planners & Councils (NAEPC) has released its May 2026 issue of the Journal of Estate & Tax Planning, featuring a groundbreaking article co‑authored by our founder, James E. “Jamie” Hargrove, Atty, AEP®, CPA, alongside Scott Luhnau, JD, CTFA. The piece — “A Novel Twist on the Charitable Remainder Unitrust: Rolling Contributions, Income Control, and the CRT‑Owned LLC” — explores advanced strategies that are reshaping how high‑net‑worth individuals approach charitable giving, tax efficiency, and long‑term planning.

This publication marks another milestone in Jamie’s decades‑long commitment to bringing clarity, innovation, and practical solutions to the estate planning community.

Why This Article Matters

Charitable Remainder Unitrusts (CRUTs) have long been a staple of tax‑efficient charitable planning. But as Jamie notes in the article, traditional one‑time funding models often fall short for clients experiencing large liquidity events, fluctuating income, or multi‑year planning horizons.

The article introduces a coordinated approach that blends:

• Rolling contributions

• NIMCRUT income‑control mechanics

• CRT‑owned LLC structures

• Strategic fiduciary accounting and situs selection

Together, these tools create a more flexible, actuarially optimized, and tax‑efficient planning framework — one that aligns charitable intent with real‑world financial timing.