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
  • Blog
  • Contact

charitable remainder trusts overview

SKU: CRT overview
$100.00
$25.00
$25.00
Unavailable
per item

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
  • 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