charitable remainder trusts overview

SKU: CRT overview
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Summary outline:

  • the partial interest rule
  • exception for split-interest trusts
  • annuity and unitrust payouts
  • the Tax Reform Act of 1969
  • minimum and maximum payouts
  • minimum present value of remainder
  • the four-tier "worst in, first out" accounting of payouts
  • demise of the "accelerated" CRT
  • the qualified contingency
  • deferral pending administration
  • Rev. Rul. 82-128
  • Rev. Proc. 2005-24
  • unrelated business taxable income
  • the 3.8 pct. Medicare surtax
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Full participation in PG 103, session three, charitable remainder trusts overview, is applicable for 1.0 points in Category 1.B – Education of the CFRE International application for initial certification and/or recertification.