Perpetuity, in general, means “eternity.” And in finance, that concept of an everlasting state applies. A perpetuity describes a constant stream of cash with no end. But what is a perpetuity in more ...

Cassidy Horton is a finance writer with over five years of experience contributing to top finance brands like Forbes Advisor, NerdWallet and ConsumerAffairs. She’s also the founder of Money Hungry ...

Annuities and perpetuities are insurance products that make payments on a fixed schedule. An annuity makes these payments over a fixed period of time and then ends. A perpetuity makes these payments ...

In the latest victory for taxpayers, the Tax Court determined that the Treasury failed to follow federal law in enacting a conservation easement perpetuity rule known as the “proceeds regulation.” The ...

The Eleventh Circuit reversed the Tax Court’s holding that a donor’s reserved rights to build residential units on a portion of donated property failed to satisfy the granted-in-perpetuity requirement ...

In 1648, a Dutch government authority issued a bond that promised to pay interest forever. Written on goatskin, five such bonds are known to exist today. Yale University owns one, andin 2015, ...

In a recent case, the 11 th Circuit discussed conservation easements and their statutory requirements. The full case addressed three issues: (1) the granted-in-perpetuity requirement, (2) the effect ...