TITLE

Final regulations issued for charitable remainder trusts

AUTHOR(S)
Marcus, Fred J.; Freeman, Douglas K.
PUB. DATE
March 1999
SOURCE
Journal of Financial Service Professionals;Mar1999, Vol. 53 Issue 2, p22
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Highlights the United States Internal Revenue Service's final regulations for charitable remainder trusts (CRT). Conversion from one of the income exception methods to the fixed percentage method for calculation of the unitrust amount; Payment of the annuity or unitrust amount; Appraisal of unmarketable assets; Application of Section 2071 to certain CRTs.
ACCESSION #
1649847

 

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