The 'Update' that 'Upends' Use of the Private Annuity

Posted: 8 Dec 2006

See all articles by Burgess J. W. Raby

Burgess J. W. Raby

Raby Law Offices; University of Arizona - James E. Rogers College of Law; Arizona State University - College of Law

William L. Raby

Raby Law Offices; Arizona State University (ASU) - School of Accountancy

Abstract

Burgess J. W. Raby and William L. Raby explore what the private annuity has been, what it will be if recently proposed rules are adopted unchanged, and whether the self-canceling installment note or even the charitable remainder trust are possible alternatives.

Suggested Citation

Raby, Burgess J. W. and Raby, William L., The 'Update' that 'Upends' Use of the Private Annuity. Tax Notes, Vol. 113, No. 11, December 11, 2006, Available at SSRN: https://ssrn.com/abstract=950471

Burgess J. W. Raby (Contact Author)

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States
480-967-1501 (Phone)
480-967-0975 (Fax)

University of Arizona - James E. Rogers College of Law

P.O. Box 210176
Tucson, AZ 85721-0176
United States

Arizona State University - College of Law

Box 877906
Tempe, AZ 85287-7906
United States

William L. Raby

Raby Law Offices ( email )

2164 E. Broadway Rd. #280
Tempe, AZ 85282-1784
United States

Arizona State University (ASU) - School of Accountancy ( email )

Tempe, AZ 85287
United States

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