Charitable remainder trusts: final regulations on prevention of abuse of CRTs
Article Abstract:
The authors discuss IRS regulations under IRC section 664 applicable to charitable remainder trusts, aimed at eliminating taxpayer abuse of such trusts.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Charitable estate planning with retirement benefits
Article Abstract:
The authors summarize tax rules applicable to a federal income tax-deferred retirement plan following the death of the participant. Planning techniques for minimizing the impact of taxes, along with methods of using retirement assets for charitable giving, are provided.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Revisiting the charitable lead trust
Article Abstract:
The authors discuss the use of charitable lead trusts as estate planning vehicles. Topics include the characteristics of charitable lead trusts, CLTs and the generation-skipping transfer tax, and planning strategies.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 1999
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Charitable remainder trusts require more than good drafting. Indirect gifts failed to multiply gift tax exclusion
- Abstracts: The state of paperless courts: a report on the continuing evolution of e-filing. Protected from the elements: security for small-and medium sized law firms
- Abstracts: Double speak: two reviewers share their opinions on Dragon NaturallySpeaking voice recognition software. When presentation is everything: Dreamweaver and GoLive go head-to-head to get you on the Web
- Abstracts: It's not just a 'guy thing' anymore; law school programs will be different because of who's attending, teaching
- Abstracts: Kid-tested remedies; strategists call for specialization, teamwork in addressing children's needs. The energizer case? Litigation over satellite technology keeps going and going and..