Under this type of trust, you as the grantor can make a charitable gift of a highly appreciated asset to the CRT’s Trustee and by doing so reduce your estate taxes by removing such assets as stock or real estate for your estate. The Trustee can then sell the assets without paying a capital gains tax because of the charitable entity, and in return reinvest the proceeds. Throughout the year, you receive a fixed dollar or percentage amount of the asset’s value, which is revalued each year. Once the term expires the balance goes to the charity of your choice—because you are able to sell an asset within the CRT without the dues of capital gains tax. Therefore, you can enjoy a higher income stream for life from the earnings of the CRT assets, because the assets invested within this trust will be undiminished by income taxes.