Planned Gift Design Services
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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
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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.

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