You thought the pooled income fund was dead, a concept from the past that doesn't work now. THINK AGAIN. It is reborn.
The combination of low AFR rates and the modified definition of “income” in the 2004 regulations make this one of the most exciting charitable gift vehicles right now. Start a new pooled income fund and use the current 2.2% AFR. Compare that to the same CRT deduction—at least twice the deduction!
No 100% confiscatory tax on UBTI, no minimum 10% remainder rule, and you can even use the power of adjustment to allocate earnings between income and principal. Income can be redefined to include capital gain.
If you have any idea how powerful all of that makes a pooled income fund, this is the course you need to adopt it for your clients or your organization. If you have no idea what I am talking about, you definitely need this course! Three modules, video lessons, Power Point slides you can use in making your own presentations, PDF downloads and much more.
SEE WHAT YOU'LL LEARN