the gift annuity in context

SKU: gift annuity
$100.00
$100.00
Unavailable
per item

Summary outline:

  • the gift annuity funded with appreciated property as a special case of the bargain sale
  • as an exception to the acquisition indebtedness rule
  • unrelated business taxable income (UBTI)
  • valuing the annuity stream, incl. two-month lookback
  • taxation of the annuity payout
  • expected return multiple
  • annuity for benefit of spouse, nonspouse
  • reserves and reinsurance
  • ACGA recommended maximum rates
  • exception to securities laws
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 two, the gift annuity in context, is applicable for 1.0 points in Category 1.B – Education of the CFRE International application for initial certification and/or recertification.