Handling a “Split-Interest” Arrangement With a Life-Estate Preceding a Charitable Remainder for Farms and Personal Residences

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T06:35:22.000
dc.date.accessioned 2020-06-29T22:57:38Z
dc.date.available 2020-06-29T22:57:38Z
dc.date.embargo 2017-12-19
dc.date.issued 2014-10-03
dc.description.abstract <p>The rapid run-up in farm and ranch real estate values in recent years has resulted in some property owners considering a charitable contribution but often with a life estate for the surviving spouse.1 That result was made possible by an amendment in the Tax Reform Act of 1969.2 Such a plan can be implemented rather simply with a legal life estate followed by a remainder interest to the charitable organization.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol25/iss19/1/
dc.identifier.articleid 2245
dc.identifier.contextkey 11275293
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol25/iss19/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3725
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol25/iss19/1/AgLawDigest_v25n19_01.pdf|||Fri Jan 14 17:51:10 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Handling a “Split-Interest” Arrangement With a Life-Estate Preceding a Charitable Remainder for Farms and Personal Residences
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication f7041bb7-9915-42fb-a01a-db403133e58d
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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