10 ENGLISH BOOKS RELATING TO «UNITRUST»
Discover the use of
unitrust in the following bibliographical selection. Books relating to
unitrust and brief extracts from same to provide context of its use in English literature.
1
Estate Planning Strategies: A Lawyer's Guide to Retirement ...
C. Annuity Amount and Unitrust Amount15 There are certain statutory
requirements that must be satisfied within the trust document. The governing
instrument must provide that the fixed percentage be at least 5 percent but no
more than 50 ...
2
Planned Giving Essentials: A Step-by-Step Guide to Success
SAMPLE UNITRUST FORMS PREPARED BY THE IRS IRS FORM: REV. PROC.
89-20 SECTION 4. SAMPLE CHARITABLE REMAINDER UNITRUST On this day
of , I, (hereinafter referred to as "the Donor"), desiring to establish a charitable ...
Richard D. Barrett, Molly E. Ware, 2002
3
Charitable Gift Planning: A Practical Guide for the Estate ...
Revenue Procedure 2005-52 — One Life In each taxable year of the trust during
the unitrust period, the Trustee shall pay to [permissible recipient] (hereinafter "
the Recipient") a unitrust amount equal to [a number no less than 5 and no more
...
Thomas J. Ray (Jr.), 2007
4
Federal Estate & Gift Taxes: Code & Regulations: Including ...
The governing instrument of Y provides that the change in method for computing
the annual unitrust amount is triggered when the stock is sold. Y does not provide
for a combination of methods that satisfies the requirements of paragraph ...
Cch Tax Law Editors, 2008
5
S Corporation Answer Book, Seventh Edition
Letter Ruling 200644013 discussed the possibility of delaying or avoiding
imposition of built-in gains tax through the use of a charitable remainder unitrust.
The facts of the ruling are as follows. On the date that the corporation converted
from C ...
Sydney S. Traum, Judith Rood Traum, 2008
6
Income Taxation of Fiduciaries and Beneficiaries, 2008
§208.4 IKS Allows Trust Modification to Change from Use of Property to a State
Statute Provision That Authorizes a Unitrust Payout Method An early application
of the new "income" definition is exemplified in a request for ruling10 that
involves ...
7
Charitable Giving Answer
Valuation date in year of additional contribution. Paragraph 2, Payment of
Unitrust Amount, of the sample trust specifies a January 1 valuation date for the
trust. The formula contained in paragraph 6, Additional Contributions, of the
sample trust ...
Catherine W. Wilkinson, Jean M. Baxley, 2008
8
The Code of Federal Regulations of the United States of America
The fair market value of a remainder interest in a charitable remainder unitrust
shall be computed under §1.664-4. However, in some cases a reduction in the
amount of a charitable contribution of the remainder interest may be required.
Internal Revenue Service (IRS) Staff, 1975
9
L.S.A., List of C.F.R. Sections Affected
An interest payable for a specified term of years can qualify as a unitrust interest
even if the governing instrument contains a savings clause intended to ensure
compliance with a rule against perpetuities. The savings clause must utilize a ...
Internal Revenue Service, 2004
10
The Complete Guide to Creating Your Own Living Trust: A ...
Sample Inter Vivos Charitable Remainder Unitrust- One Life [a number no less
than 5 and no more than 50] percent of the net fair market value of the assets of
the trust valued as of the first day of each taxable year of the trust (hereinafter “the
...
10 NEWS ITEMS WHICH INCLUDE THE TERM «UNITRUST»
Find out what the national and international press are talking about and how the term
unitrust is used in the context of the following news items.
IRS Considers Proposed Modification to Trust
The trust was converted to five percent unitrust, which was paid to the daughter (two-thirds) and her descendants (one-third). The five percent unitrust amount ... «WealthManagement.com, Jul 15»
Larsen Unitrust recommits $1 million gift
COLDWATER — Bob Shedd, representing the Larsen Unitrust, attended the Coldwater Board of Education meeting Monday night to recommit the trust's $1 ... «Coldwater Daily Reporter, Jun 15»
Larsen Unitrust recommits to $1 million gift to Coldwater School District
It was announced at last night's Coldwater School Board meeting that the Larsen Unitrust is standing behind its $1 million dollar gift to the district for the new field ... «WTVB, Jun 15»
Loans round-up: BFI Finance, Kulim Indonesia, UniTrust Leasing
Loans round-up: BFI Finance, Kulim Indonesia, UniTrust Leasing. Indonesian vehicle financing firm BFI Finance launched its $75m three year fundraising with a ... «GlobalCapital, May 15»
Coldwater school officials meeting with Larsen Unitrust …
The Larsen Unitrust announced earlier this year a $1 million gift to the school district to hep with the cost of the work, meant as challenge to the community to ... «WTVB, May 15»
Saving a Charitable Deduction Through Qualified Reformation
The unitrust term for the CRUT will begin on the date of the decedent's death and end on the date of the beneficiary's death. During the term, the trustee is to ... «WealthManagement.com, Jan 15»
SAHAM Finances acquires 40% stake in Unitrust Insurance
With total written premiums of N3.3 billion in 2013, Unitrust Insurance Company Limited is one of the major players in the Nigerian non-life insurance. «BusinessDay, Dec 14»
Morocco's Saham Insurance Group, New Stakeholder of Nigerian …
Saham insurance group, one of the leading insurance companies in Morocco and at the level of Africa, has acquired 40% stakes of Unitrust Insurance, ... «Medafrica Times, Nov 14»
Moroccan insurer Saham purchases 40% stake in Nigeria's Unitrust …
Morocco-based insurer Saham Finances S.A. said it has purchased a 40% stake in Nigeria's Unitrust Insurance Co. Ltd., reported Reuters. Saham Finances has ... «Business Insurance, Nov 14»
Saham prend 40% de la compagnie nigériane Unitrust Insurance
(Agence Ecofin) - Saham Finance a acquis pour un montant non divulgué, 40% du capital d'Unitrust Insurance une entreprise d'assurance nigériane ... «Agence Ecofin, Nov 14»
