TITLE

The Crux of the Clutch CRUT Crutch: How to Fix an Impermissible Split-Interest Trust to Obtain an Estate Tax Charitable Deduction

AUTHOR(S)
Pratt, David; Rosenblum, Michael
PUB. DATE
November 2015
SOURCE
Florida Bar Journal;Nov2015, Vol. 88 Issue 9, p70
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses U.S. taxation law in relation to charitable remainder trusts (CRTs) and the efforts to fix an impermissible split-interest trust in order to obtain an estate tax law-related charitable deduction as of 2015. America's Internal Revenue Code is examined, along with the tax-related aspects of charitable remainder unitrusts (CRUTs) and charitable remainder annuity trusts (CRATs). Qualified reformation requirements and timing considerations are also assessed.
ACCESSION #
110556681

 

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