Lang Charitable Remainder Trust Patent - Dec. 12, 2006
...12/12/06 patent invented by Alan J. Lang on the use of tax deferred variable annuities within pre-need funeral contracts, endowment funds (including donor advised funds), charitable remainder trusts, charitable lead trusts, and pooled income funds
Published on March 01, 2012
CRT Business Use Patent
This is a patent on Charitable Remainder Trust (CRT) business use
Published on February 21, 2011
Distributions from CRTs are Subject to 3.8% Surtax Starting in 2013
The IRS proposed regulations on net investment income, released 11/30/12, will impact charitable remainder trusts (CRTs
Published on December 05, 2012
Interesting Specific Tax Strategy Patents and Patent Applications
This page contains specific interesting tax strategy patents.
Published on June 25, 2013
Estate Planning Generic Checklist - 2005
This is a 2005 estate tax generic checklist. It covers items such as if you obtained everything you need to prepare your estate plan. Here is a quick checklist to get things started.
Published on September 23, 2012
Information on Lawsuits on Specific Tax Strategy Patents
This page contains information on lawsuits concerning the SOGRAT and Fort Properties Section 1031 likekind exchange deedshare patents, as well as other information on specific tax strategy patents.
Published on April 10, 2013
December 7, 2012 Tax E-Alert New Medicare Surtax Proposed Regs, Updated ITIN Guidance, FAQs on SSTSs No. 1 Tax Return Po...
In this issue New Medicare Surtax Proposed REgs, Updated ITIN Guidance, FAQs on SSTSs No. 1 Tax Return Positions, New 2-part Busy Season Readiness Webinar Series, Rollout of the 2012 Tax Checklist has begun and more...
Published on April 23, 2013
IRS TAM on Income Deferral CRTs - for the Lang CRT Patent - July 3, 1998
The 7/3/98 IRS Technical Advice Memorandum approving an arrangement where the trustee of a charitable remainder unitrust invested trust assets in two tax deferred annuity contracts for the purpose of controlling the timing & amount of distributions
Published on March 05, 2012
Analysis of Final Four-Tier Regulations
Learn about the final regulations under section 664(b) amending four-tier accounting rules governing the taxation of distributions from charitable remainder trusts. The basic categories are: capital gains, other income, specifically municipal bond income, & corpus
Published on September 13, 2012
Article on IRS Approving Income Deferral CRT Funded with Tax Deferred Annuities - March 17, 1999
This is a 3/17/99 article from the Planned Giving Design Center (PGDC), providing a review of the IRS Income Deferral in Charitable Remainder Trusts (CRT) Ruling of 1999. The article provides a background of income deferral in CRTs and what the Service advised in their Technical Advice Memorandum
Published on March 05, 2012