the pooled income fund

SKU: pooled
$100.00
$25.00
$25.00
Unavailable
per item
Summary outline:
  • partial interest rule redux
  • 642(c)(3) set aside for long-term gains
  • the problem of short-term gains
  • multiple donors
  • remainder to 170(b)(1)(A) charity
  • lives in being, no term of years
  • commingling only w/ qualifying transfers
  • no tax exempts
  • "maintained by" sponsoring charity
  • determining the rate of return
  • historically low 7520 rates
  • determination dates and unit values
  • taxed as "complex" trust
  • depreciation reserves
  • comparisons w/ CRT and CGA
  • legal remainder in residence or farm
  • conservation and facade easements
You will receive an automatic confirmation, and then a second e-mail with a link to the webinar within 24 hours of placing your order. Thanks.
Full participation in PG 103, session six, the pooled income fund, retained life estates, etc.,  is applicable for 1.0 points in Category 1.B – Education of the CFRE International application for initial certification and/or recertification.