The Tax Law of Charitable Giving, 6th Edition

CHAPTER TENCharitable Remainder Trusts

• § 10.1 Definitions
  • (a) Terminology
  • (b) Requirement of Valid Trust
  • (c) Substantial Compliance Doctrine
• § 10.2 Charitable Remainder Annuity Trust Law
  • (a) Payment of Annuity Amount
  • (b) Minimum Annuity Amount
  • (c) Maximum Annuity Amount
  • (d) Permissible Income Recipients
  • (e) Other Payments
  • (f) Period of Payment of Annuity
  • (g) Permissible Remainder Interest Beneficiaries
  • (h) Additional Contributions
  • (i) Minimum Value of Remainder Interest
  • (j) Charitable Deductions
  • (k) Sidestepping Probability-of-Exhaustion Test
• § 10.3 Charitable Remainder Unitrust Law
  • (a) Payment of Unitrust Amount
  • (b) Minimum Unitrust Amount
  • (c) Maximum Unitrust Amount
  • (d) Permissible Income Recipients
  • (e) Other Payments
  • (f) Period of Payment of Unitrust Amount
  • (g) Permissible Remainder Interest Beneficiaries
  • (h) Additional Contributions
  • (i) Minimum Value of Remainder Interest
  • (j) Charitable Contribution Deduction
• § 10.4 Issues
  • (a) Transfers of Options
  • (b) Right to Change Charities or Trustees
  • (c) Transfers of Tangible Personal Property
  • (d) Allocation of Gains to Income
  • (e) Death Taxes
  • (f) Valuation of Unmarketable Assets
  • (g) Time for Paying Income Amount
  • (h) Determining Certain Gift Amounts
  • (i) Scriveners' Errors
• § 10.5 Tax Treatment of Distributions
  • (a) Characterization and Ordering Rules—In General
  • (b) Capital Gains Taxation
  • (c) Other Requirements
  • (d) Tax Treatment of Other Distributions
  • (e) Characterization and Ordering Rules
• § 10.6 Division of Charitable Remainder ...