BlackRock Taxable Municipal Bond Trust ("BBN" or the "Trust") investment objective is to seek high current income, with a secondary objective of capital appreciation. Under normal market conditions, the Trust invests at least 80% of its managed assets in
Parents and grandparents establishing Section 529 funds can maintain control over the accounts and distributions, and even change the beneficiary. Contributions to a Section 529 plancan be front-loaded.16Five years of annual gifts of up to the 2023 gift-tax limit of $17,000 would equal $85,00...
DiCicco, Michael MSeton Hall L.rev
A charitable trust is a tax-exempt non-profit charitable organization. It allows an individual to donate assets to this organization and also provides certain tax benefits that personnel is owed to the government. It is a tax-efficient way to donate to charities or non-profit organizations accord...
A Floating Rate Debt B Floating Rate Debt - Capped C Floating Rate Debt - Tax Exempt D Floating Rate Debt - Swapped from Fixed Rate E Fixed Rate Debt - Tax Exempt F Fixed Rate Debt - Swapped from Floating Rate Debt without a notation is Fixed Rate Debt U Unsecured Debt S Secured Debt...
The key to the CRT is its tax-exempt status. CRTs with unrelated business taxable income (UBTI) do not lose their exemption from income tax. Instead, they are subject only to excise tax on the UBTI, rather than income tax on all undistributed taxable income (Sec. 664(c)). Note, howeve...
Effect of Unrelated Business Taxable Income on the Tax Exempt Status of a Qualified Trust1057, 1066 (1918), made only syntactical changes in the deduction provision, allowing "[a]ll the a)(2) of the 1989 Code, which responded to Higgins by allowing deductions for certain becameworthless.85 ...
Let Them Eat and Smoke: The Case for Exempting the Tobacco Industry from AntitrustAbramson, Brian DeanCardozo Pub.l.poly & Ethics J
Antitrust Law and Municipal Corporations: Are Municipalities Exempt from Sherman Act Coverage under the Parker DoctrineCourt,49 were barred by the Parker doctrine.50 Distinguishing Goldfarb on its facts, the Court made against a private party, the appellants' claims in Bates were in fact directed ...