Owner of an income interest in a Charitable Remainder Trust may be able to sell that interest now to create liquidity, rather than continuing to receive the stream of payments from the trust. The amount the beneficiary receives could be taxed at long-term capital gains rate, as an income interest held more than 12 months and then sold. The decision to sell the interest then turns on the valuation of that stream of payments by the buyer against the need for current liquidity.