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Browse Charitable remainder trusts topic

Taxation subtopic


1-27 out of 27 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
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
CRT safe harbor for spousal rights extended - waivers not required. Shafer, Frances May 1, 2006 513
Owners give away property--and still make money. Geiger, Daniel Jun 8, 2005 701
CRTs--using a trust beneficiary. Spillman, Jennifer S. Nov 1, 2002 552
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
CRT investment diversification and risk-taking strategies. White, Craig G. Jan 1, 2001 5898
CRTs in unique planning situations. Cox, Barbara Apr 1, 1999 603
New CRT regs. Turnipseed, Terry Mar 1, 1999 1529
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 should flourish with increases in tax rates. Robbins, Valerie C. Aug 1, 1993 1098
Significant recent developments in estate planning. Nager, Ross W. Dec 1, 1991 4823

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