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Topic: Remainder


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  Reversion Remainder - LoveToKnow 1911
In REMAINDER the view of English law a remainder or reversion is classed either as an incorporeal hereditament or, with greater correctness, as an estate in expectancy.
A contingent remainder is a remainder limited so as to depend on an event or condition which may never happen or be performed, or which may not happen or be performed till after the determination of the preceding estate" (Fearne, Contingent Remainders, 2, 3).
The inconveniences resulting from this liability of contingent remainders to destruction were formerly overcome by the device of appointing trustees to preserve contingent remainders at law.
www.1911encyclopedia.org /Reversion_Remainder   (1394 words)

  
 Charitable remainder trusts
A charitable remainder trust is an effective way to provide you with an income for life and know that after your lifetime, the property remaining in the trust will be used by the Canadian Cancer Society.
Entering into a charitable remainder trust agreement with the Canadian Cancer Society simply means that you leave a capital donation to the Society while you are still alive.
A charitable remainder trust ensures that your wishes will be carried out exactly as you have specified.
www.cancer.ca /ccs/internet/standard/0,,3384_328716__langId-en,00.html   (273 words)

  
  Remainder - Wikipedia, the free encyclopedia
In mathematics, the result of the division of two integers usually cannot be expressed with an integer quotient, unless a remainder —an amount "left over"— is also acknowledged.
This ambiguity in the value of the remainder is not very serious; in the case above, the negative remainder is obtained from the positive one just by subtracting 5, which is d.
Extending the definition of remainder for real numbers as described above is not of theoretical importance in mathematics; however, many programming languages implement this definition — see modulo operation.
en.wikipedia.org /wiki/Remainder   (471 words)

  
 Largest remainder method - Wikipedia, the free encyclopedia
The largest remainder method requires the number of votes for each party to be divided by a quota representing the number of votes required for a seat, and this gives a notional number of seats to each, usually including an integer and either a vulgar fraction or alternatively a remainder.
This will generally leave some seats unallocated: the parties are then ranked on the basis of the fraction or equivalently on the basis of the remainder, and parties with the larger fractions or remainders are each allocated one additional seat until all the seats have been allocated.
The largest remainder method is the only apportionment that satisfies the quota rule; in fact, it is designed to satisfy this criterion.
en.wikipedia.org /wiki/Largest_remainder_method   (594 words)

  
 Talk:Remainder - Wikipedia, the free encyclopedia
It seems that it is possible to define "remainder" more generally, not just in the context of pure integer division / the division algorithm, so I think this should be perhaps mentioned here.
Because of this, and especially since modulo operation currently is defined in terms of the definition given in remainder, I think it may be best to at least acknowledge the existence of the schism.
As such, the remainder of division of 5 by 3 is not 5, is not 8, it is 2, and only 2.
en.wikipedia.org /wiki/Talk:Remainder   (2070 words)

  
 The International Hedgehog Association
The remainder are white, with 75% of the spines banded by cinnamon and 25% by pale orange-beige.
The remainder are white, with 50% banded by cinnamon and the remainder by pale orange-beige.
The remainder are white, Spines are white, with 50% banded by cinnamon and the remainder by pale orange-beige.
hedgehogclub.com /colorguide.html   (2745 words)

  
 Blackstone's Commentaries - Book the Second - Chapter the Eleventh : Of Estates in Possession, Remainder, and Reversion
A third rule refpecting remainders is this ; that the remainder muft veft in the grantee during the continuance of the particular eftate, or eo inftanti that it determines
Vefted remainders (or remainders executed, whereby a prefent intereft paffes to the party, though to be enjoyed in futuro) are where the eftate is invariably fixed, to remain to a determinate perfon, after the particular eftate is fpent.
A remainder may alfo contingent, where the perfon to whom it is limited is fixed and certain, but the event upon which it is to take effect is vague and uncertain.
www.yale.edu /lawweb/avalon/blackstone/bk2ch11.htm   (3594 words)

  
 Whole Numbers and Their Basic Properties
If a number is not divisible by 3, the remainder when it is divided by 3 is the same as the remainder when the sum of its digits is divided by 3.
If a number is not divisible by 4, the remainder when the number is divided by 4 is the same as the remainder when the last two digits are divided by 4.
If a number is not divisible by 9, the remainder when it is divided by 9 is the same as the remainder when the sum of its digits is divided by 9.
www.mathleague.com /help/wholenumbers/wholenumbers.htm   (2880 words)

  
 Charitable Remainder Trust   (Site not responding. Last check: 2007-10-19)
The annual payment must be 5 percent or more of the initial value of assets in the trust, and it continues for the life of all income recipients, or for a specific term of years (not to exceed twenty).
And a charitable remainder trust often can be tied to testamentary family foundations, which your children or other family beneficiaries can manage for years to come.
Alternatively, if John donates the stock to a charitable remainder unitrust with a 5 percent payout for his life, they would receive a tax deduction of $40,857, which would reduce their taxes by $14,709 in the year they create the trust.
www.pulmonaryfibrosis.org /trust.htm   (1650 words)

  
 MyWingsBooks - Remainder Marks Illustrated
Remainder marks are generally simple; they often look like random dots or streaks from a fl or colored magic marker.
Remainder marks vary from the discreet, to the flamboyant, to the apparently accidental.
A remainder mark on the top of the book, however discreet, is worse than one on the bottom, because it can be seen when the book is shelved.
www.mywingsbooks.com /coll-terms/rms_.shtml   (262 words)

  
 InsWeb Article: Charitable Remainder Trusts   (Site not responding. Last check: 2007-10-19)
A charitable remainder annuity trust annually pays out a fixed dollar amount based on a fixed percentage of the initial value of the trust.
A charitable remainder unitrust pays out a fixed percentage of income a year based on the value of the CRT each year.
A charitable pooled income fund is a remainder trust set up by the charity to which many donors contribute.
www.insweb.com /learningcenter/articles/life-trusts.htm   (790 words)

  
 Donate Now >> Planned Gifts >> Charitable Remainder Trusts
Charitable remainder trusts have become a popular option for people looking to put their assets, especially assets that have appreciated in value, to work for themselves and/or their loved ones and for animals.
A charitable remainder trust is designed to provide income in the form of annual payments to the donor and/or other beneficiaries for life or for a period of up to 20 years.
Charitable remainder trusts make annual payments based on a payout percentage that you select (which must be at least 5 percent) to the named income beneficiaries.
www.peta.org /jnew/remaindertrusts.asp   (544 words)

  
 Last Will and Testament--Contingent Remainder Beneficiaries
"Remainder (or residuary) bequest" is the disposition in a will of all that remains after payment of debts of the estate, administrative expenses of the estate, charitable bequests, disposition of personal effects, and other specific bequests.
This would especially be the case when the remainder beneficiaries are of a relatively young age.
Option 3 is to name specific remainder beneficiaries (selection 4 or 5 to question 20), fill in the desired remainder beneficiaries in response to question 21, and check the contingent remainder box at the bottom of question 21.
www.medlawplus.com /legalforms/instruct/contingent.tpl   (456 words)

  
 KQED | Support: Gift Planning: Remainder Trusts   (Site not responding. Last check: 2007-10-19)
A charitable remainder trust lets you convert highly appreciated securities or real estate into income for life or a term of years without incurring capital gains tax when the asset is sold.
Typically, KQED serves as trustee for charitable remainder trusts that name KQED irrevocable beneficiary of $100,000 or more; that have an appropriate payout rate; and whose life income beneficiaries are 65 or older.
To request a brochure on charitable remainder trusts and/or to receive a personalized illustration of the financial benefits of establishing a charitable remainder trust, please complete our request for information form.
www.kqed.org /support/plannedgiving/remainder-trusts.jsp   (447 words)

  
 Charitable Remainder Trusts - Making Your Gift
Charitable remainder trusts (CRTs), like charitable gift annuities (CGAs), are life income gifts: you transfer assets now, receiving a charitable deduction for a portion of the transfer, and you or a beneficiary receives income for the rest of your life or a fixed period of time.
The amount paid annually to the beneficiary of a charitable remainder unitrust is a fixed percentage of the fair market value of the assets, as determined each year.
As with a charitable remainder annuity trust, the payments may be made in one lump sum each year, or in several installments throughout the year.
www7.nationalacademies.org /giving/Charitable_Remainder_Trusts.html   (522 words)

  
 Chinese remainder theorem Info - Encyclopedia WikiWhat.com   (Site not responding. Last check: 2007-10-19)
The Chinese remainder theorem is the name applied to a number of related results in abstract algebra and number theory.
The original form of the theorem, contained in a book by the Chinese mathematician Ch'in Chiu-Shao published in 1247, is a statement about simultaneous congruences (see modular arithmetic).
One of the most general forms of the Chinese remainder theorem can be formulated for rings and (two-sided) ideals.
wikiwhat.com /encyclopedia/c/ch/chinese_remainder_theorem.html   (509 words)

  
 ... short term memory loss ... a blog about books ...: About the accident itself I can say very little
Remainder concerns itself with the holy grail of the artist (particularly those who, like McCarthy, work mostly at the conceptual level): the moment when their creation steps over into the 'real' world and becomes an actor rather than an object in it.
The struggle to achieve this is embodied in Remainder's protagonist, who is in the process of recovering from a serious but unspecified accident, for which he has been paid a very large sum in compensation.
Remainder is a novel about the desperate attempts of artists to affect an indifferent world, and the dangers of narcissism and tragedy inherent in them.
www.shorttermmemoryloss.com /words/2005/11/about-accident-itself-i-can-say-very.html   (413 words)

  
 Legal Definition of Remainder
A vested remainder is one by which a present interest passes to the party.
A contingent remainder is one which is limited to take effect on an event or condition, which may never happen or be performed, or which may not happen or be performed till after the determination of the preceding particular estate; in which case such remainder never can take effect.
Where the condition upon which the remainder is limited, is certain in event, but the determination of the particular estate may happen before it.
www.lectlaw.com /def2/q134.htm   (238 words)

  
 CRT Remainder Calculator
This application calculates the actuarial present value of the charitable remainder interest of a charitable remainder annuity trust or a charitable remainder unitrust.
Check if the CRT will be a charitable remainder unitrust (payments equal to a fixed percentage of the annual valuation of the trust assets), or a charitable remainder annuity trust (payments equal to a fixed dollar amount or a fixed percentage of the contribution amount.)
A remainder less than the legal minimum of 10% is flagged in red.
www.danbury.org /lfs/Remcalc.htm   (558 words)

  
 Charitable Remainder Unitrust (CRUT)
The "income tax deduction" you receive from a charitable remainder unitrust is based on an Internal Revenue Service (IRS) formula that considers the ages of the donors and income beneficiaries, the payout of the trust, and an IRS index rate known as the Applicable Federal Rate (AFR).
With a charitable remainder unitrust, certain activities known as "self-dealing" are prohibited.
The donor, the trustee, members of their families, and entities such as corporations in which they have substantial interests are "disqualified persons" and are prohibited from dealing with a trust that has been a recipient of the donor's property.
www.lds.org /ldsfoundation/ways/default/0,8113,691-1-3-11,00.html   (871 words)

  
 Ruling on Assignment of Vested Remainder Interest May Have Reached Wrong Conclusion   (Site not responding. Last check: 2007-10-19)
According to the ruling, to be consistent with the purpose of the AGE rule, the child’s assignment of his vested remainder interest would produce two transferors of the assets in the CLAT for purposes of the GST tax.
On the day the child assigned his vested remainder interest to the trust for the benefit of his descendants, the charitable lead interest in the CLAT had a value of $618,337.21 under §7520 and the remainder interest had a value of $381,662.79.
Each case recognized that it was possible for the decedent to remove the property in which the decedent sold a remainder interest from the decedent’s taxable estate as long as the decedent received "adequate and full consideration" for that remainder interest.
www.gtlaw.com /pub/articles/2001/gopmanj01a.asp   (4332 words)

  
 Planned and Major Gifts - Charitable Remainder Annuity Trust
A gift to The UCLA Foundation through a charitable remainder trust is accomplished by the creation of an irrevocable trust, established by a donor with the assistance of his or her attorney.
The charitable remainder annuity trust provides a fixed annual payment stated as an amount, or as a percentage of the value of the initial trust assets.
The hallmark of the charitable remainder annuity trust is its ability to provide a stream of payments that does not vary during the term of the trust.
www.giftplanning.ucla.edu /plans/crat.htm   (1740 words)

  
 Charitable Remainder Trusts: Save the Children
Typically, a CRT is used to hold assets that produce an income stream for the donor (or other selected beneficiaries) for the donor's life or for a period of years.
At the termination of the trust, the remaining trust assets (the "charitable remainder") are transferred to Save the Children.
A "flip trust" is a charitable remainder trust set up to pay out a minimal income stream to the income beneficiary for a period of years, while the trust is invested for growth, and then "flipped" at a future "trigger date" to pay the income beneficiary at a higher established rate.
www.savethechildren.org /donate/planned-giving/charitable-remainder-trusts.html   (353 words)

  
 Charitable Remainder Unitrust (CRUT)
The "income tax deduction" you receive from a charitable remainder unitrust is based on an Internal Revenue Service (IRS) formula that considers the ages of the donors and income beneficiaries, the payout of the trust, and an IRS index rate known as the Applicable Federal Rate (AFR).
With a charitable remainder unitrust, certain activities known as "self-dealing" are prohibited.
The donor, the trustee, members of their families, and entities such as corporations in which they have substantial interests are "disqualified persons" and are prohibited from dealing with a trust that has been a recipient of the donor's property.
marriottschool.byu.edu /giving/crut.cfm   (866 words)

  
 University of Missouri - Columbia - Article Detail   (Site not responding. Last check: 2007-10-19)
When you create a charitable remainder trust, you irrevocably transfer money, securities or other assets to a trust that will then pay you an income for life or for a period of years.
She decides to transfer these securities to a charitable remainder annuity trust that will pay her $7,000 a year, increasing her gross income by $5,000.
A charitable remainder trust must have a payout rate limited to a maximum of 50 percent, and it must have a charitable remainder value of at least 10 percent of the value contributed to the trust.
www.wpg.cc /stl/CDA/articleDetail/1,1001,579-423,00.html   (1987 words)

  
 College Injuries   (Site not responding. Last check: 2007-10-19)
Offensive lineman Zach Krula ankle is expected to miss the remainder of the season.
Quarterback Nate Longshore ankle and offensive lineman Andrew Cameron knee are expected to miss the remainder of the season.
Defensive lineman Marquess Ledbetter undisclosed is expected to miss the remainder of the season.
www.ncsports.com /ftbllstats/collinj.html   (3938 words)

  
 The Chinese Remainder Problem   (Site not responding. Last check: 2007-10-19)
There is a number which divided by 3, the remainder is 2; by 5 the remainder is 3; and by 7 the remainder is 2.
It has given rise to such terms as "Chinese remaindering" and "Chinese remainder theorem." There even is a book entirely devoted to it.
The Chinese Remainder Theorem states that such a system has a solution if the moduli (coefficients of the variables) are relatively prime, that is, if no two of them have a common divisor other than 1.
www25.brinkster.com /ranmath/diophan/chinese.htm   (392 words)

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