Literaturnachweis - Detailanzeige
Autor/inn/en | Clark, David W.; und weitere |
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Institution | Council for Advancement and Support of Education, Washington, DC. |
Titel | Guide to the Administration of Charitable Remainder Trusts. Third Edition. |
Quelle | (1978), (321 Seiten) |
Sprache | englisch |
Dokumenttyp | gedruckt; Monographie |
Schlagwörter | Leitfaden; Administrator Guides; College Administration; Definitions; Educational Finance; Endowment Funds; Estate Planning; Federal Legislation; Federal Regulation; Financial Support; Higher Education; Income; Mathematical Formulas; Nonprofit Organizations; Private Financial Support; Tables (Data); Taxes; Trusts (Financial) College administrators; Hochschulverwaltung; Begriffsbestimmung; Bildungsfonds; Stiftungsvermögen; Bundesrecht; Bundeskompetenz; Finanzielle Förderung; Hochschulbildung; Hochschulsystem; Hochschulwesen; Einkommen; Mathematische Formel; Nonprofit-Organisation; Private Investition; Tabelle; Abgabe; Konzern |
Abstract | 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) |
Anmerkungen | CASE Publications Order Department, P. O. Box 298, Alexandria, Virginia 22314 ($35.00) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |