The distributions schedule is completed only by charitable remainder trusts
Because many of the rules that apply to private foundations also apply to charitable remainder trusts
[CRTs-see section 4947 of the Internal Revenue Code (IRC)]--references to charitable remainder trusts
are included throughout.
The study's main focus was to get a better understanding of levels of bequests, gift annuities and charitable remainder trusts
(CRTs), and to identify the trends since a similar 1992 study.
Through Charitable Remainder Trusts
, we help clients control this part of their capital that they normally can't keep.
He has successfully litigated matters involving estate tax apportionment, calculation of marital elective shares, trust terminations, abuses of trustee's discretion as well as fixing/determining deferred annuities of testamentary charitable remainder trusts
With charitable remainder trusts
and pooled income funds, the noncharitable beneficiaries receive the lead interests and the charities receive the remainder interests.
The legal and tax implications of private foundations, charitable remainder trusts
and family limit-ed partnerships also affect how assets are invested.
There are three main types of split-interest trusts: charitable remainder trusts
, charitable lead trusts, and pooled income funds.
The IRS has addressed the following issues: Timing of the charitable deduction in connection with gifts of stock options, gifts where the donor retains the ability to manage the gift property, final regulations concerning the charitable remainder trust
characterization and ordering rules, and a controversial (and withdrawn) proposal concerning the impact of spousal elective share laws on the qualification of charitable remainder trusts
Chapters contain information on reporting and substantiation requirements; estate tax, gift tax, and generation-skipping transfer tax; valuation, securities, life insurance, and real property; the effect of gift conditions and restrictions on charitable deductions; charitable remainder trusts
and gift annuities; and tax return filing requirements.
These comprehensive capabilities make Schwab Charitable a leading choice for the establishment of charitable remainder trusts
In previous years, data were collected from charitable remainder trusts
only; beginning with 2000, data were also collected for charitable lead trusts and pooled income funds .