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Browse Charitable remainder trusts topic

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1-70 out of 70 article(s)
Title Author Type Date Words
Tax Court determines value of remainder interest of a NIMCRUT: the remainder interest must be calculated assuming annual distribution amounts equal to the greater of 5% or the fixed percentage stated in the trust instrument. Schippers, Matthew T. Dec 1, 2015 1024
The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction. Pratt, David; Rosenblum, Michael Nov 1, 2015 4540
How the sec. 1411 tax applies to CRTs and beneficiaries. Nuckolls, John May 1, 2014 2630
Computing the charitable tax deduction for a charitable remainder trust. Ellentuck, Albert B. Mar 1, 2014 2189
Diversifying concentrated positions in the most tax-efficient manner. Bakale, Anthony S. Aug 1, 2011 4206
Charitable planning CRTs, CLTs and the increasing payment CLAT. Testa, Scott E. Jul 1, 2010 3830
Need an alternative to the 1031 exchange? Consider a CRT. Hill, Benjamin Feb 15, 2010 1158
Payment of annuity with appreciated property by grantor charitable lead annuity trust. Fairbanks, Greg A. Feb 1, 2010 2371
Inclusion of certain trusts in a decedent's gross estate under Sec. 2036. Swift, Kenton D. Feb 1, 2010 6197
Charitable remainder trust update: IRS keeping close watch on popular estate planning tool. Ransome, Justin P.; Satchit, Vinu Oct 1, 2009 2883
Prop. regs. on graduated retained interests under Sec. 2036. Nevius, Alistair M. Jul 1, 2009 371
New transaction of interest identified. Jamouneau, Greg Feb 1, 2009 1548
IRS identifies sale of charitable remainder trust interests as a transaction of interest. Beavers, James Jan 1, 2009 902
Guidance issued on dividing CRTs, assisting divorcing couples and squabbling annuitants. Sherr, Eileen Reichenberg Nov 1, 2008 421
Guidance issued on dividing CRTs, assisting divorcing couples. Sherr, Eileen Reichenberg Oct 1, 2008 588
Prop. Regs. ease UBTI consequences for CRTs. Nevius, Alistair M. Jun 1, 2008 201
Substantial compliance insufficient to allow charitable deduction. Nevius, Alistair M. Feb 1, 2008 621
GMWBs can enhance a charitable remainder trust. Radloff, Peter Column Dec 11, 2006 1605
Planned giving solutions for an exit strategy. Goldberg, Roy Dec 11, 2006 1136
Small business owners can exit with CRUTs and GRATs. Radloff, Peter; Hayes, Sonia Cover story Sep 11, 2006 1204
CRT safe harbor for spousal rights extended - waivers not required. Shafer, Frances May 1, 2006 513
Combining charitable giving with variable universal life: helping parents accomplish financial and charitable objectives. Smith, Patrick Nov 7, 2005 1018
Rev. Proc. 2005-24 requires spousal waiver to avoid CRT disqualification. Thorne, Steven A. Jul 1, 2005 296
Owners give away property--and still make money. Geiger, Daniel Jun 8, 2005 701
Family business planning with CRTS. Leo, Pete Feb 14, 2005 761
Split-interest trusts, 2001. Belvedere, Melissa J. Brief Article Dec 22, 2003 233
Split-interest trusts, 2001. Belvedere, Melissa J. Dec 22, 2003 19922
Split-interest trusts, 2000. Belvedere, Melissa J. Mar 22, 2003 19119
The benefits of CRATs. Fink, Philip R. Dec 1, 2002 2794
CRTs--using a trust beneficiary. Spillman, Jennifer S. Nov 1, 2002 552
What is charitable giving? (Foundation). Brief Article Apr 1, 2002 745
Pooled income funds can help keep charities. (Special Report). Williamson, Richard Jan 1, 2002 2089
PRIVATE FOUNDATION, CHARITABLE REMAINDER TRUST, OR BOTH? Stone, Mark Brief Article Sep 1, 2001 1068
Computing the charitable income tax deduction for a single-life CRAT. Ellentuck, Albert B. Jul 1, 2001 1187
CRAT Attack. Packard, Pamela May 1, 2001 654
Setting Up Charitable Remainder Trusts To Pay Alimony. CARPENTER, CLINT Brief Article Jan 1, 2001 1026
CRT investment diversification and risk-taking strategies. White, Craig G. Jan 1, 2001 5898
CAVEAT FOR CHARITABLE REMAINDER TRUSTS. Wasser, Max Brief Article Jan 1, 2001 358
Charitable Remainder Trusts, 1998. Belvedere, Melissa J. Statistical Data Included Dec 22, 2000 14119
THE IRS HELPS CRTs. Miller, Richard Jul 1, 2000 1277
CRTs in unique planning situations. Cox, Barbara Apr 1, 1999 603
New CRT regs. Turnipseed, Terry Mar 1, 1999 1529
Capital gains distributions from CRTs. Berger, Harvey Feb 1, 1999 520
Planning for large estates after TRA '97. Milonas, Taso M. Jan 1, 1999 5056
IRS permits NIMCRUT to invest in deferred annuities. Lee, Shirley K. Jun 1, 1998 910
Estate, gift, and trust tax changes made by Taxpayer Relief Act of 1997. Kirkwood, Peter T. Dec 1, 1997 3307
Life after death. Glickman, Marshall Sep 1, 1997 742
Charitable remainder trusts as IRA beneficiaries. Baptise, Philip J. Aug 1, 1997 817
Significant recent developments in estate planning. Zysik, Jeffrey C. Aug 1, 1997 8411
Charitable trust's receipt of UBTI caused all income to be taxable. Baumann, Dale R. Jun 1, 1997 828
Grantor trusts and the zero valuation rules. Depies, Keith Feb 1, 1997 1472
Charitable remainder trusts and the property manager. Miller, Richard; Young, Craig Jan 1, 1997 1203
Investment strategies unique to assets held in charitable remainder trusts. Phelps, Mary Brooks Brief Article Dec 1, 1996 369
Charitable remainder trusts. Fooden, Bart L. Cover Story Sep 1, 1996 4007
Naming IRA beneficiaries that cut taxes. Fenster, Jay May 1, 1996 2269
Gifts that keep giving: plan gifts and donations for the coming year that will lower your tax liability. Hermans, Donna Dec 1, 1995 1196
Charitable contributions of closely held stock. Gillis, Michael R. Dec 1, 1995 1179
Significant recent developments in estate planning. Abbin, Byrle M. Dec 1, 1995 6400
The ultimate gift: name a charity in your will. Morgan, Ginger Nov 1, 1995 716
The charitable remainder unitrust: a versatile tool for avoiding capital gains. Gianno, Mark Jul 1, 1995 4533
The charity-go-round comes to Wall St.; the gift of giving may offer you a surprise return. Azizi, Ayubu, K. Sep 1, 1994 547
Using a unitrust as a pension alternative. Robbins, Valerie C. Aug 1, 1994 759
Charitable contribution of S property. Murphy, John J., Jr. Jan 1, 1994 476
Charitable remainder trusts should flourish with increases in tax rates. Robbins, Valerie C. Aug 1, 1993 1098
Naming a charity as beneficiary of retirement plan assets. Schooley, Rita L. Aug 1, 1993 889
Charitable remainder trusts. Birgen, Robert M. May 1, 1993 2328
Funding a favorite charity: a window of opportunity. Vogel, Joshua S. Sep 1, 1992 1730
Gift it or lose it. Reichardt, Carl Jul 1, 1992 1751
Charitable remainder and wealth replacement trusts: too good to be true? Francis, Barton C. Apr 1, 1992 1676
Significant recent developments in estate planning. Nager, Ross W. Dec 1, 1991 4823

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