Publ 1458

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Publ 1458

A form published by the IRS providing actuarial tables for the return of various types of annuities.

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The present-value factor for a CRUT with an income interest payable for a term of years is in Table D, Term Ceruin factors, of Publication 1458. The present-value factor for a CRUT with an income interest payable for the life of the noncharitablc beneficiary is in Table U(1), Single Life Factors, of Publication 1458.

Computing the charitable tax deduction for a charitable remainder trust

(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

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