Abstract: An apparatus, system, and method are disclosed for determining and achieving a tax advantage through the specialized management of a plurality of charitable remainder trusts (CRTs). In one embodiment, the apparatus includes an input module configured to receive client input, a calculation module configured to determine the projected income distribution and a corresponding tax requirement for a plurality of CRTs, a comparison module configured to determine and compare after-tax income generated for each of the plurality of CRTs, and a recommendation module configured to provide a recommended allocation of trust assets to a plurality of CRTs. The apparatus, system, and method may facilitate determining a recommended allocation of assets that provides the greatest tax advantage for income distributions issuing from a plurality of CRTs.

Abstract: A system, method and apparatus are disclosed for investment using a deed of trust or mortgage instrument. The method disclosed includes access by a certified financial professional to financial and other data on loans secured by a real estate instrument of title, evaluation of the investments, and populating the fixed income portion of a client portfolio with selected secured investments. The apparatus disclosed comprises a signal bearing medium, an electronic user interface, a financial license verification module configured to verify a government issued credential of a financial professional, a data collection module configured to access and store investment data, a secured real estate loan data base comprising listings of available interest bearing loans secured by a real estate instrument of title, and a data evaluation module configured to compare and evaluate investment possibilities.

Abstract: A system, method, and apparatus are disclosed for maximizing after-tax income from trusts, including charitable remainder trusts, through balanced distribution of assets between fixed income and equity investments (and possibly tax free and return of principle) based on a customized risk benefit analysis tailored to the unique circumstances and preferences of an individual donor or investor, the customized risk benefit analysis preferably being performed by an investment evaluation service optionally comprising computer or electronic calculations.

Abstract: An affiliation of professionals administers charitable fund accounts. The membership of the affiliation contains tax and estate planning attorneys, and/or accountants, and/or CPAs, and/or other non-financial oriented professionals. The fund is created through the affiliation by one of the professionals working with a donor to select and fund the charitable fund. The charitable fund is administered by the management team of the affiliation. The administration involves managing an asset held under the charitable fund to produce a return on the asset. The return on the asset is distributed to a charity or income beneficiary depending if it's a charitable foundation or charitable trust. The donor exercises direction over the distribution of the return on the asset to charities. Any revenue generated through administration of the charitable fund by the management of the affiliation is placed in revenue pools.