United States · Bill · S
S. 2169 (98th)
A bill to create permanent rules for reforming instruments governing charitable bequests.
Introduced
18 November 1983
Last action
—
Status
Committee on Finance requested executive comment from OMB, Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to provide a permanent rule for the reformation of charitable split interest instruments for purposes of meeting the requirement for the tax deduction for gifts of split interests to charity. Requires that the charitable and noncharitable interests in the split interest trust generally remain the same before and after the reformation. Treats the premature death of an income beneficiary of a charitable remainder trust as the equivalent of a reformation.
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 18 November 1983
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/98th-congress/senate-bill/2169
- Open data entity: https://api.congress.gov/v3/bill/98/s/2169