Wednesday, July 15, 2026
Deferred Gifts
Deferred Gifts
3.1 Annuity Remainder Trust
3.1.1 Annuity Trust Duration and Recipients
3.1.2 Four-Tier Accounting
3.1.3 Annuity Trust Payouts
3.1.4 5% Probability Test/10% Termination Test
3.1.5 Selecting the Trustee
3.1.6 Gifts from an Annuity Trust
3.1.7 CRAT Document Requirements
3.1.8 Charitable Remainder Annuity Trust Reformations
3.1.9 Education Annuity Trust
3.1.10 Income, Gift, Estate and GSTT
3.1.11 Disclosure AT - SEC Exemption
3.2 Bequests
3.2.1 Bequest Types
3.2.2 Estate Tax Deductions
3.2.3 Bequests of IRAs and Other IRD Assets
3.2.4 Bequests Through Disclaimers
3.3 Gift Annuity
3.3.1 American Council on Gift Annuities
3.3.2 Current (Immediate) Gift Annuities
3.3.3 Deferred Annuities
3.3.4 Gift Annuity Documents
3.3.5 Securities Charitable Gift Annuity Disclosure
3.3.6 State Regulation
3.3.7 Annuity Contract to Charity
3.3.8 Deduction for Unrecovered Basis
3.3.9 Income, Gift and Estate Taxes
3.4 Gift Annuity Applications
3.4.1 Appreciated Property Annuities
3.4.2 Flexible Annuity
3.4.3 Testamentary Gift Annuity
3.4.4 Retirement Annuity
3.4.5 Gift Annuity for Home
3.4.6 IRA to Testamentary Gift Annuity
3.4.7 Unitrust to Gift Annuity Rollover
3.5 Lead Trust
3.5.1 Family, or Non-Grantor, Lead Trusts
3.5.2 Grantor Lead Trust
3.5.3 Super Grantor Lead Trust
3.5.4 Lead Annuity Trust
3.5.5 Lead Unitrust
3.5.6 Gift/Estate Tax Deductions for Lead Trust
3.5.7 Lead Trust Income Taxation
3.5.8 Lead Trust Generation-Skipping Transfer Taxation
3.5.9 Disclosure LT - SEC Exemption
3.6 Lead Trust Applications
3.6.1 Double Discount Lead Trust
3.6.2 Living Lead Trust
3.6.3 EZ Lead Trust
3.6.4 Tandem Trusts
3.6.5 Layered Lead Trusts
3.6.6 Generation-Skipping Transfer Taxes - Lead Trust for Children and Grandchildren
3.6.7 Increasing Payment Lead Trust
3.7 Life Estate Reserved
3.7.1 Personal Residence or Farm
3.7.2 Maintenance, Insurance and Taxes (MIT) Agreement
3.7.3 Life Estate Rollover Options
3.7.4 Income, Gift and Estate Tax
3.7.5 Life Estate vs. Qualified Personal Residence Trust (QPRT)
3.8 Pooled Income Fund
3.8.1 Pooled Income Fund (PIF) Requirements
3.8.2 Pooled Income Fund Valuation and Taxation
3.8.3 Pooled Income Fund (PIF) Securities Exemption
3.8.4 Pooled Income Fund (PIF) Management Options
3.8.5 Gift of Pooled Income Fund to Charity
3.8.6 Terminating or Modifying a Pooled Income Fund
3.9 Revocable Trust
3.9.1 Revocable Trust - Liquidity and Probate
3.9.2 Remainder to Charity
3.9.3 Disclosure RT - SEC Exemption
3.10 Unitrust
3.10.1 Unitrust Duration and Recipients
3.10.2 Four-Tier Accounting
3.10.3 Unitrust Payouts
3.10.4 Types of Unitrust Payouts
3.10.5 Selecting the Trustee
3.10.6 Gifts from a Charitable Remainder Unitrust During Life
3.10.7 Unitrust Document Requirements
3.10.8 Unitrust Reformations
3.10.9 Income, Gift, Estate and Generation-Skipping Transfer Taxes
3.10.10 Investments of Unitrust Corpus
3.10.11 Disclosure UT - SEC Exemption
3.11 Unitrust Applications
3.11.1 Education Unitrust
3.11.2 Retirement/FLIP Unitrust
3.11.3 Sale and Unitrust
3.11.4 IRA to Testamentary Unitrust
3.11.5 Stretch Unitrust with IRA
3.11.6 Tandem Trusts
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