Wednesday, May 8, 2024
Difficult Property Gifts
Difficult Property Gifts
5.1 Debt
5.1.1 Five & Five Rule on Debt
5.1.2 Debt and Unitrusts
5.1.3 Unitrust Debt Solutions
5.2 Environmental Risks
5.2.1 CERCLA
5.2.2 Gift Acceptance Policies
5.2.3 Environmental Inspection Checklist
5.3 Excess Business Holdings
5.3.1 Excess Business Holdings
5.3.2 Exceptions to Excess Business Holdings
5.3.3 Lead Trusts and Excess Business Holdings
5.3.4 Unitrust and Annuity Trust Applications
5.4 Jeopardizing The Charitable Remainder
5.4.1 Jeopardizing the Charitable Interest
5.4.2 Jeopardizing Investment Exceptions
5.5 Prearranged Sales
5.5.1 Assignment of Income
5.5.2 Real Estate Sales
5.5.3 C Corporation Business Sale
5.5.4 Risk Disclosure
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