Factors to Consider:
          
          
               Here are some of the variables you should take
          into account before choosing the payout rate and the
          net income limitation;  your age and that of your
          spouse, if you are married; the age of any other
          beneficiaries of the trust, assuming these may include
          your present or later born children; the fair market
          value of the appreciated asset you transfer to the CRT,
          and your tax basis in that asset; calculation of a
          reasonable rate of return on the re-invested proceeds
          after the assets are sold; the likely rate of inflation
          and the degree of anti-inflation protection you want
          built in by allowing tax-free compounding of value; the
          total amount of other assets and income you will have
          available other than the CRT payback.
               Lastly, you should also determine the cost of
          future insurance premiums (or a one time premium), if
          you decide to create a life insurance trust for your
          heirs - about which we will have more to say in a
          moment. 
               A good CRT attorney and/or investment advisor
          should be able to draw a complete picture of the
          personal situation of each client based on information
          about the above factors, then provide an accurate
          dollar projection of how much your immediate charitable
          tax deduction will be, to what extent your annual
          income will increase each year, how much you will be
          able to leave your heirs, and what will be the eventual
          bequest you make to your chosen charities.