Wednesday, May 8, 2024
Charitable Deduction Methods
Charitable Deduction Methods
6.1 Actuarial Methods
6.1.1 Present Values
6.1.2 Mortality Tables
6.1.3 Computing Actuarial Values - IRS Publications 1457, 1458 and 1459
6.1.4 Sec. 72 and Charitable Gift Annuities
6.1.5 Sec. 2031 - Definition and Valuation of Decedent's Gross Estate
6.2 Annuity Remainder Trusts
6.2.1 Annuity Trust for a Life or Lives
6.2.2 Annuity Trust for a Term of Years
6.3 Gift Annuities
6.3.1 Current Gift Annuity
6.3.2 Deferred Gift Annuity
6.3.3 Term-of-Years Annuity
6.3.4 Flexible Deferred Gift Annuity
6.4 Lead Trusts
6.4.1 Living Grantor Lead Trust
6.4.2 Living Family Lead Trust
6.4.3 Super Grantor Lead Trust
6.4.4 Testamentary Lead Trust
6.5 Life Estate Reserved
6.5.1 Life Estate Reserved
6.6 Pooled Income Fund
6.6.1 Pooled Income Funds
6.7 Remainder Unitrusts
6.7.1 Life or Lives Unitrust
6.7.2 Term of Years Unitrust
6.7.3 Life Plus Term of Years Charitable Remainder Unitrust
6.7.4 Education Unitrust
6.7.5 Testamentary Charitable Remainder Unitrust
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