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
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 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.