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Charitable Remainder Trusts and Final Regulations on Beneficiary's Basis in a Term Interest Upon Sale of All Trust's Interests (PDF)

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PDF :Electronic, 8 Pages
ISBN: 9781422429983
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Charitable trusts must pay out certain amounts to income beneficiaries of the trusts. Final regs issued in August (TD 9729) provide rules for determining the basis of a taxable beneficiary in a term interest in a charitable remainder trust on a disposition of all trust interests to the extent that basis consists of a share of adjusted uniform basis. This EIA discusses taxation of beneficiaries of charitable remainder trusts and the final regs.

 

Diane L. Mutolo, J.D., LL.M. is a member of the New York Bar, and her LL.M. is in Taxation. She is the update author for the LexisNexis Matthew Bender treatise, How to Save Time & Taxes Preparing Fiduciary Income Tax Returns.

 

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