Internal Revenue Service has provided, by means of eight revenue procedures, prototype declarations of trust that meet the requirements of forms of charitable remainder annuity trusts. Sample trusts with explanations of some of the provisions and annotations for some of their provisions....
Use of Charitable Remainder Annuity Trust or CRAT in order to eliminate taxable gain Maltese or other foreign pension arrangements misusing treaty Puerto Rican and other foreign captive insurance - this occurs when a U.S. owner claims a deduction for "insurance coverage" that is provided by the...
In one of this issue of the Journal's two columns on this important IRS ruling (see also Thomas F. Commito's Accounting & Taxation column, "IRS Addresses the 'Low Interest' Charitable Remainder Annuity Trust Problem" on page 12), we see how the IRS has opened up the charitable remainder...
IRS caves in on charitable remainder trusts.(DONATIONS)doi:10.2307/1890348Frederick E. HoxieOxford University Press
Commito, Thomas F.Journal of Financial Service Professionals
Internal Revenue Service (IRS) to identify the sale of charitable remainder trust (CRT) interests as a transaction of interest. A sample of such a transaction involves a grantor who creates a CRT and contributes appreciated assets to it allowing him to retain an annuity or unitrust interest. ...
IRS identifies sale of charitable remainder trust interests as a transaction of interest.Beavers, James
IRS permits NIMCRUT to invest in deferred annuities. (net income charitable remainder unitrust)Lee, Shirley K