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Charitable lead trusts

Author: Donald McGee Etheridge; Tax Management Inc.
Publisher: Arlington, VA : Tax Management, [©2002]-
Series: Tax management portfolios, 866-2nd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
" ... describes and analyzes the rules governing the creation and operation of qualifying nongrantor charitable lead trusts, both inter vivos and testamentary; grantor charitable lead trusts; and nonqualifying nongrantor lead trusts. Many of the technical rules and requirements for charitable lead trusts are related to the rules and concepts applicable to charitable remainder trusts. Thus, the reader may find it  Read more...
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Additional Physical Format: Print version:
Etheridge, Donald McGee.
Charitable lead trusts.
Arlington, VA : Tax Management Inc., ©2013-
(OCoLC)840418803
Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Donald McGee Etheridge; Tax Management Inc.
OCLC Number: 60426382
Notes: Formerly published in Washington, D.C., 2002-2007.
Title from title screen (viewed May 22, 2013).
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Introduction --
Basic requirements for charitable deduction-qualifying nongrantor charitable lead trust and grantor charitable lead trust --
Income taxation of qualifying nongrantor charitable lead trusts and beneficiaries --
Additional considerations for qualifying nongrantor charitable lead trusts --
General tax and planning considerations for qualifying and nonqualifying nongrantor charitable lead trusts --
Grantor charitable lead trust --
Working papers.
Series Title: Tax management portfolios, 866-2nd.
Responsibility: Donald M. Etheridge, Jr.

Abstract:

" ... describes and analyzes the rules governing the creation and operation of qualifying nongrantor charitable lead trusts, both inter vivos and testamentary; grantor charitable lead trusts; and nonqualifying nongrantor lead trusts. Many of the technical rules and requirements for charitable lead trusts are related to the rules and concepts applicable to charitable remainder trusts. Thus, the reader may find it helpful to refer to 865 T.M., Charitable Remainder Trusts and Pooled Income Funds."

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Linked Data


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