Charitable Remainder Trusts can provide taxpayers with significant benefits including (i) income and transfer tax deductions, (ii) avoidance of certain capital gains tax, (iii) increased income from appreciated property (otherwise having a low interest rate of return), (iv) controlling the terms of disposition and amounts of income for themselves and family members over a period of time, and (v) determining what sector of society (i.e., what charity[s]) will benefit from a given portion of their estates. CRTs on the Dynamic Trust Portfolio platform can be established either as a "straight percentage" unitrust, or as a fixed-percentage annuity trust - providing certain income-stream benefits to the creator(s) or to family members. Often times, the CRT creator will also establish a "wealth replacement trust" (an ILIT) to replace the estate value otherwise allocated to the charity through the CRT.