Charitable Remainder Trust . The donor receives an income tax deduction for the current value of the asset. The asset is sold and replaced with an income producing asset or maintained by the CRT trustee. The bottom line is that donating to a CRT takes a highly appreciated asset out the estate, reducing the estate tax liability. More income can be created by not having to pay capital gains tax.
Donors get the income they needed.
Heirs don't lose out. Charity gets a wonderful gift. And the donors should be charitably inclined.