Tax 665 m8

TAX 665 Module Eight Short Paper Guidelines and Rubric Explain the advantages and disadvantages of a CRUT, a CRAT, and a split-interest trust to a prospective future client who wants to incorporate charitable giving into his estate plan. Do you think these strategies are a better deal for the client (after tax savings) or for the charitable beneficiary? Cite appropriate statutory authority, case law, and/or AICPA Code of Conduct or ABA Model Rules of Professional Conduct to support your conclusions. Guidelines for Submission: Your paper must be submitted as a 2–3-page Microsoft Word document with double spacing, 12-point Times New Roman font, one- inch margins, and at least three sources cited in APA format.

Critical Elements Exemplary (100%) Proficient (90%) Needs Improvement (70%) Not Evident (0%) Value

Advantages Meets “Proficient” criteria and the explanation is substantiated by the appropriate statutory authority, case law, and/or AICPA Code of Conduct or ABA Model Rules of Professional Conduct

Explains the advantages of a CRUT, a CRAT, and a split- interest trust to a prospective future client who wants to incorporate charitable giving into his estate plan

Explains the advantages of a CRUT, a CRAT, or a split-interest trust, but the explanation lacks detail and research

Does not explain the advantages of a CRUT, a CRAT, or a split-interest trust

30

Disadvantages Meets “Proficient” criteria and the explanation is substantiated by the appropriate statutory authority, case law, and/or AICPA Code of Conduct or ABA Model Rules of Professional Conduct

Explains the disadvantages of a CRUT, a CRAT, and a split- interest trust to a prospective future client who wants to incorporate charitable giving into his estate plan

Explains the disadvantages of a CRUT, a CRAT, or a split-interest trust, but the explanation lacks detail and research

Does not explain the disadvantages of a CRUT, a CRAT, or a split-interest trust

30

Strategies Meets “Proficient” criteria and the explanation is substantiated by the appropriate statutory authority, case law, and/or AICPA Code of Conduct or ABA Model Rules of Professional Conduct

Explains whether or not the chosen strategies are a better deal for the client (after tax savings) or for the charitable beneficiary

Explains whether or not the chosen strategies are a better deal for the client (after tax savings) or for the charitable beneficiary, but the strategies are inaccurate and require more research

Does not explain whether or not these strategies are a better deal for the client or for the charitable beneficiary

30

Articulation of Response

Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy-to-read format

Submission has no major errors related to citations, grammar, spelling, syntax, or organization

Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas

Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas

10

Total 100%