id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fsr-3920	Bost, John C.; Cherin, Tony	Liquidating a remainder interest: simplifying personal finance	2000	13	.pdf	application/pdf	6374	282	53	This technique results in higher after-tax income to the donor (income beneficiary) and an anticipated gain to the charity. While IRC Section 7520 directs the Treasury to provide rates for valuing income and remainder interests on a monthly basis, income beneficiaries would naturally argue for a higher rate while the remaindermen would advocate a lower one.	cache/fsr-3920.pdf	txt/fsr-3920.txt