Publ 1457

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Publ 1457

A form published by the IRS providing examples of how to use actuarial tables for the value of various types of annuities. It also provides the website where the tables themselves are located.
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The tables (except Table J) for Publication 1457 are available at tinyurl.
Computing the charitable tax deduction for a charitable remainder trust
IRC section 7520 mandates the use of IRS-issued actuarial tables provided in Publication 1457.
IRS Publication 1457 provides actuarial factors for an annuity payable for a term of years (Table B) and adjustment factors for period payments (Table K).
Valuation of lottery prize payments for estate tax purposes: an analysis
IRS Publication 1457 Actuarial Values, Alpha Volume and IRS Publication 1458 Actuarial Values, Beta Volume, which were based on the 1980 census, will be replaced by the soon to be issued IRS Publication 1457 Actuarial Values, Book Aleph and IRS Publication 1458 Actuarial Values, Book Beth.
CHARITABLE REMAINDER TRUST UPDATE
The hypothetical life annuity is based on the annuity factor in Table S of IRS Publication 1457 for 120% of the Federal mid-term rate.
Planning around the "success" tax
It is not based on probabilities and is determined with commutation tables published by the IRS in Publication 1457, Volume Alpha.
Intentionally defective grantor trusts
The IRS tables for single-life and joint-life annuities are included in IRS Publication 1457.
Charitable gift annuities as a planning technique
The relevant tables are also contained in Publication 1457.
Thus, the planner cannot zero out the value of the remainder with an annuity whose present value is determined using Table B of Publication 1457 (i.
IRS takes position that GRATs cannot be zeroed out
IRS Publication 1457 provides in Table B that, at this interest rate, the following factors apply for a 10-year term interest.
... Transfers in trust
7520, is determined using IRS Publication 1457 (Aug.
7520, the gift value is determined using IRS Publication 1457, Table B.
The progeny of Sec. 2036(c); the valuation of retained interests
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