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