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|a KF6289.A1
|b T35 no. 865-3rd (INTERNET)
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| 100 |
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|a Peebles, Laura H.,
|e author.
|0 http://id.loc.gov/authorities/names/no2002041451
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|a Charitable remainder trusts, charitable gift annuities, and pooled income funds (sections 664 and 642(c)(5)) /
|c Laura H. Peebles, Retired Director, Deloitte Tax LLP & Lawrence Katzenstein, Partner, Thompson Coburn LLP.
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1 |
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|a Charitable remainder trusts and pooled income funds
|f <Sept. 2, 2008>
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| 264 |
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|a Arlington, VA :
|b Tax Management, Inc.,
|c [2008]-
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| 300 |
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|a 1 online resource.
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|a Updated irregularly
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| 336 |
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 490 |
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|a Estates, gifts, and trusts portfolios ;
|v portfolio 865-3rd
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| 500 |
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|a Authors: Robert J. Rosepink and Kathryn A. Boadley, <Sept. 2, 2008>.
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|a Detailed analysis. Part 1: Charitable remainder trusts -- Introduction and definitions -- When should a donor consider a charitable remainder trust as part of his or her tax planning? -- The basic structure of charitable remainder trusts -- Establishing an inter vivos charitable remainder trust -- Testamentary charitable remainder trusts -- Administering a charitable remainder trust -- Dividing a charitable remainder trust -- Terminating a charitable remainder trust -- Estate tax treatment of inter vivos charitable remainder trusts -- Advanced planning options -- Charitable remainder trust history. Part 2: Charitable gift annuities. Charitable gift annuities: introduction -- Structuring the gift annuity -- Deferred gift annuities -- Gift tax rules -- Estate tax rules -- Taxation of charitable organization issues -- Generation-skipping transfer tax considerations -- Sophisticated charitable gift annuity structures -- Early termination -- planning options. Part 3: Pooled income funds. Introduction and summary of requirements -- Specific requirements for qualification -- Type of property contributed to or held by a pooled income fund -- Valuation of income and remainder interest -- Amending the governing instrument -- Tax considerations -- Securities law -- Planning considerations -- Drafting considerations -- Filing requirements -- Working papers.
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|a Includes bibliographical references.
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|a "Tax Management Portfolio, Charitable Remainder Trusts, Charitable Gift Annuities, and Pooled Income Funds (Sections 664 and 642(c)(5)), No. 865-3rd, outlines the basic requirements for the creation and administration of qualified charitable remainder trusts (CRTs), charitable gift annuities, and pooled income funds."
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|a Mode of access: World Wide Web.
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|a Description based on contents viewed on May 24, 2019; title from description page.
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|a Charitable uses, trusts, and foundations
|x Taxation
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2008100302
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| 700 |
1 |
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|a Katzenstein, Lawrence P.,
|e author.
|0 http://id.loc.gov/authorities/names/n2003097853
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| 700 |
1 |
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|a Rosepink, Robert J.,
|d 1950-
|e author.
|0 http://id.loc.gov/authorities/names/no00092157
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| 700 |
1 |
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|a Bradley, Kathryn A.,
|d 1953-
|e author.
|0 http://id.loc.gov/authorities/names/no2008141323
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| 710 |
2 |
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|a Tax Management Inc.
|0 http://id.loc.gov/authorities/names/n79106330
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| 776 |
0 |
8 |
|i Print version:
|a Peebles, Laura H.
|t Charitable remainder trusts, charitable gift annuities, and pooled income funds (sections 664 and 642(c)(5)).
|d Arlington, VA : Tax Management, Inc., [2019]-
|z 9781633592957
|w (OCoLC)1102363160
|
| 830 |
|
0 |
|a Tax management portfolios ;
|v 865-3rd.
|0 http://id.loc.gov/authorities/names/n83743580
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| 856 |
4 |
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|u https://www.bloomberglaw.com/product/tax/citation/tm%20865
|z Connect to online resource - Law Library authorized users (law students see also Westlaw or Lexis/Nexis)
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|p Non-Circulating
|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
|t 0
|e KF6289.A1 T35 no. 865-3rd (INTERNET)
|h Library of Congress classification
|i Electronic Resource
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|
