Charitable remainder trusts, charitable gift annuities, and pooled income funds (sections 664 and 642(c)(5)) / Laura H. Peebles, Retired Director, Deloitte Tax LLP & Lawrence Katzenstein, Partner, Thompson Coburn LLP.

"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 po...

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Bibliographic Details
Uniform Title:Tax management portfolios ; 865-3rd.
Main Authors: Peebles, Laura H. (Author)
Katzenstein, Lawrence P. (Author)
Rosepink, Robert J., 1950- (Author)
Bradley, Kathryn A., 1953- (Author)
Corporate Author: Tax Management Inc
Language:English
Published: Arlington, VA : Tax Management, Inc., [2008]-
Series:Tax management portfolios ; 865-3rd.
Subjects:
Charitable uses, trusts, and foundations > Taxation > United States.
Online Access:
Connect to online resource - Law Library authorized users (law students see also Westlaw or Lexis/Nexis)
Physical Description:1 online resource.
Format: Electronic Website
Contents:
  • 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.