ERIC Number: ED159991
Record Type: RIE
Publication Date: 1978
Reference Count: 0
Guide to the Administration of Charitable Remainder Trusts. Third Edition.
Clark, David W.; And Others
This is the third edition of a workbook prepared as a kind of primer for those responsible for the administration of charitable remainder trusts in accordance with the Tax Reform Act of 1969. The topics covered include: trust administration in general; pooled income fund; unitrust; annuity trust; gift annuity; short term income (lead) trust; gift of residence; remainder trust comparison; and revenue ruling summaries for 1969-1978. Among the items included in each of these categories are: definition and investment considerations; regulations and tables; sample provisions; governing instrument; deduction calculation; sample agreement; tax reports; and other specific calculations, illustrations, and information items. (MSE)
Descriptors: Administrator Guides, College Administration, Definitions, Educational Finance, Endowment Funds, Estate Planning, Federal Legislation, Federal Regulation, Financial Support, Guides, Higher Education, Income, Mathematical Formulas, Nonprofit Organizations, Private Financial Support, Tables (Data), Taxes, Trusts (Financial)
CASE Publications Order Department, P. O. Box 298, Alexandria, Virginia 22314 ($35.00)
Publication Type: Guides - General
Education Level: N/A
Authoring Institution: Council for Advancement and Support of Education, Washington, DC.
Identifiers: Gift Annuity; Remainder Trusts