charitable lead trusts

SKU: lead trusts
$100.00
$25.00
$25.00
Unavailable
per item

Summary outline:

  • comparison with remainder trust
  • partial interest rule redux
  • annuity or unitrust payout
  • no maximum or minimum
  • term of years or measuring lives
  • the "ghoul" lead trust
  • no commutation
  • Rev. Rul. 88-27 and Crown v. Commissioner
  • grantor versus nongrantor lead trusts
  • acclerate income tax deduction
  • leverage remainder value
  • securing "grantor" trust status
  • recapture
  • TD 9581 and ordering rules
  • unrelated business taxable income
  • private foundation excise taxes
  • exception for excess business holdings
  • allocating GST exemption
  • partial workaround per PLR 200117015
  • graduated and "shark fin" CLATs
  • the nonqualified lead trust
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.