Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder TrustsLinda E. StiffEric Solomon
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; CorrectionLaNita Van Dyke
The Tax Reform Act of 1969 limited the charitable deduction for remainder interests for the purposes of income, estate and gift taxes to three specific forms: the annuity trust, the unitrust, or a gift to a pooled-income fund. This article will not deal with the details of a pooled-...
Charitable Remainder Trusts--A Need for Further ReformThe main controversy, therefore, was over the trustee's power to invest in such wasting assetsas oil, gas, and other mineral rights specifi- cally in an annuity contract for the benefit of the lifebeneficiary, and to allocate and apportion...
Guidance Under Section 664 Regarding the Effect of Unrelated Business Taxable Income on Charitable Remainder Trusts; HearingCynthia Grigsby
The article discusses the effort made by the Internal Revenue Service (IRS) in strengthening interest trust returns for charitable lead unitrusts (CLUTs), charitable lead annuity trusts (CLATS), charitable remainder trusts (CRUTS) and charitable remainder annuity trusts (CRATS) in the U.S. The...
Reis ver the past 20 years, charitable remainder trusts have become the most popular charitable gift planning technique after the simple bequest and the charitable gift annuity. This article briefly reviews theSimmons, Terry LMureiko, William R...
The situation is simple: Donor D, philanthropically inclined, makes a deferred charitable gift through a trust, the remainder interest in which passes to charity. The questions are simple: What is theSchmolka, Leo LTax L.rev
The potential tax and financial benefits of a CRT are more than the receipt of a current deduction and enjoyment of cash flow from the asset transferred. These additional benefits are attributable to the fact that a CRT constitutes a tax exempt private foundation. Code §Segal, Mark A...
On the Flip Side: A New Spin on Charitable Remainder TrustsCline, Christopher PProb. & Prop