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Not-for-Profit Industry Conference 2018

NOT1842 - Split Interest Agreements

‐ Jun 19, 2018 3:00pm

Standard: $ 49.00

Do you have a split-interest agreement, such as a CRT, CLT or unitrust? These split-interest agreements are created when a donor contributes assets directly to a not-for-profit organization or places them in a trust for the benefit of the not-for-profit organization, but for which the organization may or may not be the sole beneficiary. Join us for this session as we discuss:

-Split-interest agreements: definitions and the different types of agreements

-How to account for split-interest agreements

-Tips and suggestions for reviewing and recording these agreements

-Disclosure requirements within the financial statements, footnotes and the Form 990

  • Determine how to record and report these types of agreements after Year 1.
  • Learn the disclosure requirements for both the financial statement footnotes and the Form 990.




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