Ending Charitable Lead Trust Abuse

June 2000
Practical Accountant;Jun2000, Vol. 33 Issue 6, p16
Trade Publication
Reports on proposed regulations relating to the definitions of a guaranteed annuity interest and unitrust interest for purposes of the income, gift and estate tax charitable deductions in the United States. Implications for charitable lead trusts; Internal Revenue Services' (IRS) efforts to address the use of individual's measuring life as the term of the trust to artificially inflate the charitable deduction.


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