Christiana Bank and Trust Company

More Trust Services for Individuals and Families

Services for Individuals and Families

In addition to our unique approach to investment management, Christiana Bank & Trust Company offers individuals and families a variety of trust, custody and other asset management services.

Our trust services for individuals and families include:

Charitable Remainder Trust

An irrevocable trust which allows grantor to make a charitable, tax-deductible gift, while enjoying the income benefits of the trust for life. A useful tool for donating low-cost basis stock.

Charitable Lead Trust

An irrevocable trust in which a charitable organization receives income from trust assets over a specified period of time, after which assets are transferred to designated beneficiaries. This arrangement results in a current tax deduction and the ultimate passing of assets to beneficiaries at a value reduced by the charitable income accumulation.

Grantor Retained Annuity Trust (GRAT), GRUTS & GRITS

Irrevocable Trusts designed to enable the grantor to gift assets at a discount to the assets' market value as the grantor retains income, thus in effect gifting only a remainder interest in those assets.

Family Limited Partnerships

A partnership in which parents often act as general partners, while the children are the limited partners. Partnership interests are gifted to children at a discount due to illiquid nature of assets and/or minority discount. A useful tool for reducing one's taxable estate.

Living Trust

An entity created by an individual to hold assets which would avoid probate upon the death of grantor. Trusts may also be established to provide for minor children or children with special needs.

Life Insurance Trust

A vehicle created to hold a life insurance policy on the life of the grantor. Proceeds of policy are not included in grantor's estate upon his or her death.