charitable remainder trusts details

SKU: CRT details
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Summary outline:
  • quick review
  • annuity trusts
  • the probability of exhaustion rule
  • historically low 7520 rates, Rev. Proc. 2016-42
  • the "straight" unitrust
  • the net income exception trust
  • with or without "makeup"
  • the "flip" CRUT, the triggering event
  • the "spigot" trust, IRS "no rule" position
  • remainder trust f/b/o nonspouse, skip person
  • f/b/o spouse, alternative to QTIP
  • prenuptial and divorce planning
  • f/b/o noncitizen spouse
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 four, charitable remainder trusts in detail, is applicable for 1.0 points in Category 1.B – Education of the CFRE International application for initial certification and/or recertification.