PLR Outlines Planning Strategies for a CLT
Author: Staff Editors.
Source: Volume 07, Number 02, January/February 2008 , pp.13-13(1)
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Abstract:
As noted above, H and W requested rulings that (1) they would receive a federal income tax charitable deduction for the value of the charitable annuity interest in the trust, and (2) that the trust would be a qualified stockholder. Both of these rulings required that the trust be structured as a grantor trust for tax purposes.Keywords:
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