charitable remainder trusts details
SKU: CRT details
- 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
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