Using charitable lead or remainder trusts for noncharitable purposes

Article Abstract:

Charitable lead or remainder trusts can be used in some situations to transfer assets to a noncharitable beneficiary at otherwise unavailable tax rates. Beyond the deductions allowed for contributions to such trusts and the reductions in the donating estate's assets and tax liabilities, planners should also consider the rate of return the charitable trust is likely to provide the beneficiaries. Various types of charitable trusts and the planning involved in using them for noncharitable purposes are described.

Usage, Laws, regulations and rules, Charitable trusts, Charitable remainder trusts

---

Selected strategies for dealing with non-diversified wealth

Article Abstract:

The authors outline various tax strategies for individuals whose wealth is held primarily in concentrated asset positions. Topics include testamentary charitable lead trusts, income tax and liquidity, and techniques for marketable securities.

United States, Analysis, Interpretation and construction, Financial planning, Securities law

---

Similar abstracts:

• Abstracts: IRS issues proposed new charitable remainder trust regulations. Final QPRT regulations released by Treasury, followed by budget proposal to terminate technique
• Abstracts: Reforming the shareholder proposal process. The new shareholder proposal rules. Developments under section 16
• Abstracts: Undoing done deals; outsiders object to settlements in asbestos, derivative suits. Putting the brakes on junk analysis; a tire case pumps up judicial power over opinion testimony
• Abstracts: Lessons learned and recommendations for coping with future scarcity. International Boundary and Water Commission: an institutional mismatch for resolving transboundary water problems
• Abstracts: Look who's chatting; Pennsylvania lawyers had better introduce themselves on the Internet. Database detectives; lawyers are using the Internet to hunt information and win big

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.