Drafting the Estate Plan

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Drafting the Estate Plan
Categories :"Business & Economics"
Author By :"David A. Handler","Deborah V. Dunn"
Published Date : 2007
Published by : CCH
Books Language : en

Description

If gain was recognized on the \u003cb\u003esale\u003c/b\u003e of such assets, the \u003cb\u003epayments\u003c/b\u003e will have no tax \u003cbr\u003e\neffect on the payor until their total amount exceeds the actuarial value of the \u003cbr\u003e\n\u003cb\u003eannuity\u003c/b\u003e used to compute gain. After such time, each \u003cb\u003eannuity payment\u003c/b\u003e is a \u003cbr\u003e\ndeductible ...

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1. SELL ANNUITY PAYMENT

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