Planned Gift Design Services
social media and e-mail
  • home
  • about
  • services
  • Jack Straw Fortnightly
  • PG 103
  • The Greystocke Project
    • section 112 problem child
    • income ordering rule shifts benefit to lower generation
    • unanswered questions in PLR 201735005
    • waiting for the other shoe
    • landmark or mirage
    • the ask
    • three sixty five
    • speaking at MNPGC in november
  • case studies
    • the "pre'69" remainder trust
    • the nonqualified testamentary CRAT
    • correctly reporting an indirect skip
    • anti-lapse statutes and revocable trusts
  • speaking to your group
    • presentations
  • weblog
  • contact

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
  • Facebook
  • Twitter
  • Pinterest
  • Google+
Add to Cart
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.
The paralegal consulting services described on this site are offered only to lawyers.
Russ is not maintaining an active license to practice law.
He is not licensed in Arizona, and he does not offer legal services in Arizona.

Proudly powered by Weebly