Connecticut Bar Journal, Volume 70State Bar Association of Connecticut, 1996 - Bar associations Includes Annual reports, and lists of members. |
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Page 207
Such an interest is calculated by reference to published actuarial tables which ascribe various factors to it . The factors represent the present worth of $ 1.00 for an equivalent term , using an IRS determined interest rate ...
Such an interest is calculated by reference to published actuarial tables which ascribe various factors to it . The factors represent the present worth of $ 1.00 for an equivalent term , using an IRS determined interest rate ...
Page 208
0 , the retained interest will be valued at zero , making the entire value of the property subject to gift tax . " An exception to this harsh rule is made for a retained interest which is a “ qualified interest .
0 , the retained interest will be valued at zero , making the entire value of the property subject to gift tax . " An exception to this harsh rule is made for a retained interest which is a “ qualified interest .
Page 216
15 If the retained interest is qualified , the value will be determined under I.R.C. $ 7520.76 Section 7520 was enacted in 1988 to require not only that actuarial tables be used for valuing certain interests , " but that current ...
15 If the retained interest is qualified , the value will be determined under I.R.C. $ 7520.76 Section 7520 was enacted in 1988 to require not only that actuarial tables be used for valuing certain interests , " but that current ...
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Contents
SURVEY OF 1995 CONNECTICUT | 11 |
DEVELOPMENTS IN CONNECTICUT | 37 |
SURVEY OF 1995 DEVELOPMENTS | 68 |
Copyright | |
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