Creating a private foundation offers many advantages
Article Abstract:
Private charitable foundations are still a good estate planning tool for some people, despite regulations limiting the deductibility of the capital gains earned on contributed assets. Private foundations allow people to either realize an immediate deduction for donated assets, or pass the deduction on to the estate. The contributor is still able to have control over some contributed assets. Choice of legal entity, the different types of foundations, excise tax provisions and other matters of interest are discussed.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 1996
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The need to update IRS' sample charitable remainder trust forms
Article Abstract:
The author discusses the IRS' now-obsolete sample charitable remainder trust forms and suggests improvements to the forms which should be added during the IRS' upcoming revision of the forms. A paragraph-by-paragraph analysis and commentary of the existing forms is provided.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2000
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New regulations sanction 'accelerated' charitable lead trusts
Article Abstract:
The author discusses changes in tax regulations which end the use of charitable lead trusts but permit the use of 'accelerated' lead trusts in specific family situations.
Publication Name: Estate Planning
Subject: Law
ISSN: 0094-1794
Year: 2001
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