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23 Aug 2017 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for September 2017 is 2.4%; same as August.

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27 Jul 2017 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for August 2017 is 2.4%; up from July.

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26 Jun 2017 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for July 2017 is 2.2%; down from June.

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Richard Fox lends us a cautionary tale about the need for proper administration of Charitable Trusts. A recent Private Letter Ruling demonstrates the dire consequences of retaining the wrong person for administration.
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Author Bruce DeBoskey looks at the proposed tax legislation and its possible impact on American giving.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for June 2017 is 2.4%; same as May.

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David Wheeler Newman provides his analysis of the recent PLR that has planners re-thinking how they use CRTs in their planning.
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Richard Fox analyzes and clarifies a recent PLR involving a CRT. There are interesting opportunities to explore subsequent to this ruling.
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26 Apr 2017 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for May 2017 is 2.4%; down from April.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for April 2017 is 2.6%; up from March.

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For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for March 2017 is 2.4%; down from February.

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23 Feb 2017 | Regulations | National Publication | Article | 1 comments

Attorney Ed Morrow has discovered an interesting anomaly in the tax proposals that could do serious damage to Charitable Remainder Trusts by causing taxable gifts to occur even when the donor is the sole income beneficiary. While it seems unlikely to pass without...

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The use of an organization's tax filing, in this case the 990, as a resource for donors is a helpful observation. Passion for the cause should always come first, of course. But making sure the organization can sustain itself is a good next step.

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25 Jan 2017 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for February 2017 is 2.6%; up from January.

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21 Dec 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for January 2017 is 2.4%; up from December.

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Watching charities is a necessary government function because, while rare, there's an occasional bad charity, and any number of charities whose activities may deserve occasional scrutiny. The first step in this process is requiring the charities to register with the...

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27 Oct 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for November 2016 is 1.6%; same as October.

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There is now more than one way to skin a CRAT - A look at the mathematics of Rev. Proc. 2016-42

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An interesting case teaches us important lessons about gifts with restrictions.
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27 Sep 2016 | Revenue Rulings | National Publication | News story

For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for October 2016 is 1.6%; up from September.

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7520 Rates: September 2.4% August 2.4% July 2.2%

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