A new calculation has been added to Webcalculators to determine the portion of trust that is included in the grantor’s gross estate for federal estate tax purposes when the grantor has retained an annuity interest or unitrust interest (such as … Continue reading
Tag Archives: Charitable remainder trust
Below is an overview/explanation from Webcalculators. … Continue reading
A new Webcalculator for charitable remainder annuity trusts (CRATs) is now up and running. It includes projections for when a trust might terminate if the trust incorporates the language of Rev. Proc. 2016-42 so that the trust terminates before it exhausts, and … Continue reading
Below is an overview/explanation from Webcalculators. … Continue reading
A new Webcalculator for charitable remainder unitrusts (CRUTs) is now up and running. … Continue reading
When a married settlor creates a charitable remainder trust with himself or herself as a non-charitable beneficiary, the settlor’s spouse may have elective rights under Pennsylvania law upon the death of the settlor that will disqualify the trust as a charitable remainder trust unless the settlor complies with Rev. Proc. 2005-24.
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