Charitable lead trusts / Kirk A. Hoopingarner, Esq.
2002
INTERNET
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Items
Details
Title
Charitable lead trusts / Kirk A. Hoopingarner, Esq.
Former Title
Charitable income trusts <oct. 4, 2007>-2013
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2002]-
Frequency
Updated irregularly
Series
Tax management portfolios ; 866-3rd.
Formatted Contents Note
Detailed analysis. I. Basic requirements for charitable deduction: qualifying nongrantor charitable lead trust and grantor charitable lead trust
II. Income taxation of qualifying nongrantor charitable lead trusts and beneficiaries
III. Additional considerations for qualifying nongrantor charitable lead trusts
IV. General tax and planning considerations for qualifying and nonqualifying nongrantor charitable lead trusts
Grantor charitable lead trust
Working papers.
II. Income taxation of qualifying nongrantor charitable lead trusts and beneficiaries
III. Additional considerations for qualifying nongrantor charitable lead trusts
IV. General tax and planning considerations for qualifying and nonqualifying nongrantor charitable lead trusts
Grantor charitable lead trust
Working papers.
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 helpful to refer to 865 T.M., Charitable Remainder Trusts, Charitable Gift Annuities, and Pooled Income Funds (Sections 664 and 642(c)(5))."
Note
Author, 2002-2022: Donald M. Etheridge, Jr.
Formerly published in Washington, D.C., 2002-2007.
Formerly published in Washington, D.C., 2002-2007.
Bibliography, etc. Note
Includes bibliographical references.
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed February 23, 2023; title from title screen.
Location
www
Available in Other Form
Print version: Etheridge, Donald McGee. Charitable lead trusts. Arlington, VA : Tax Management Inc., ©2013-
Linked Resources
Alternate Title
BNA Premier package.
Call Number
INTERNET
Language
English
Copyright Information
Bloomberg Industry Group, Inc. 2022-
Record Appears in