Charitable remainder trusts, charitable gift annuities, and pooled income funds (sections 664 and 642(c)(5)) / Laura H. Peebles, Retired Director, Deloitte Tax LLP & Lawrence Katzenstein, Partner, Thompson Coburn LLP.

Detailed analysis. Part 1: Charitable remainder trusts
Introduction and definitions
When should a donor consider a charitable remainder trust as part of his or her tax planning?
The basic structure of charitable remainder trusts
Establishing an inter vivos charitable remainder trust
Testamentary charitable remainder trusts
Administering a charitable remainder trust
Dividing a charitable remainder trust
Terminating a charitable remainder trust
Estate tax treatment of inter vivos charitable remainder trusts
Advanced planning options
Charitable remainder trust history. Part 2: Charitable gift annuities. Charitable gift annuities: introduction
Structuring the gift annuity
Deferred gift annuities
Gift tax rules
Estate tax rules
Taxation of charitable organization issues
Generation-skipping transfer tax considerations
Sophisticated charitable gift annuity structures
Early termination
planning options. Part 3: Pooled income funds. Introduction and summary of requirements
Specific requirements for qualification
Type of property contributed to or held by a pooled income fund
Valuation of income and remainder interest
Amending the governing instrument
Tax considerations
Securities law
Planning considerations
Drafting considerations
Filing requirements
Working papers.