The Resource 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

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

Label
Charitable remainder trusts, charitable gift annuities, and pooled income funds (sections 664 and 642(c)(5))
Title
Charitable remainder trusts, charitable gift annuities, and pooled income funds (sections 664 and 642(c)(5))
Statement of responsibility
Laura H. Peebles, Retired Director, Deloitte Tax LLP & Lawrence Katzenstein, Partner, Thompson Coburn LLP
Creator
Contributor
Author
Subject
Language
eng
Summary
"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."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Peebles, Laura H
Entry convention
integrated entry
Former title
Charitable remainder trusts and pooled income funds
LC call number
KF6289.A1
LC item number
T35 no. 865-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
  • 1950-
  • 1953-
http://library.link/vocab/relatedWorkOrContributorName
  • Katzenstein, Lawrence P.
  • Rosepink, Robert J.
  • Bradley, Kathryn A.
  • Tax Management Inc
Series statement
Estates, gifts, and trusts portfolios
Series volume
portfolio 865-3rd
http://library.link/vocab/subjectName
Charitable uses, trusts, and foundations
Label
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
Instantiates
Publication
Note
Authors: Robert J. Rosepink and Kathryn A. Boadley, <Sept. 2, 2008>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60426300
System details
Mode of access: World Wide Web
Label
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
Publication
Note
Authors: Robert J. Rosepink and Kathryn A. Boadley, <Sept. 2, 2008>
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60426300
System details
Mode of access: World Wide Web

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