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Articles : Taxnotes®: Statutory Clarity for Early Termination of NICRUTs and NIMCRUTs

Taxnotes®: Statutory Clarity for Early Termination of NICRUTs and NIMCRUTs

By: Stephen M. Breitstone and David C. Jacobson

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In this report, Jerome Hesch, Stephen M. Breitstone, and David C. Jacobson discuss how to value interests in charitable remainder unitrusts upon an early termination, and they address the self-dealing considerations when there is an early termination.