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House Bills 114 and 3051 were filed in the House of Representatives in 2017 and endorsed by the Department of Agrarian Reform. The bills aimed to distribute land without the need for beneficiaries to pay amortization. [17] In 2022, House Bill 1161, or the Free Land Distribution Act, was filed in the House of Representatives. [18]
The implementation of the Comprehensive Agrarian Reform Program relies heavily on the Department of Agrarian Reform (DAR).As the lead implementing agency, the DAR has the responsibility in carrying out the principal aspects of the program, which are Land Tenure Improvement (LTI), Program Beneficiary Development (PBD), and the Agrarian Justice Delivery (AJD).
The 4Ps program now operates in 17 regions, 79 provinces and 1,484 municipalities and 143 key cities covering 4,090,667 household beneficiaries as of June 25, 2014. The measure, which institutionalizes the 4Ps cash transfer program, was principally authored by Senator Leila de Lima, [4] and co-authored by Senator Risa Hontiveros. [5]
For capital gains, beneficiaries get a step-up in basis to the fair market value of the assets at the date of your death, which can provide significant tax benefits if the assets have appreciated ...
The Department of Agrarian Reform (Filipino: Kagawaran ng Repormang Pansakahan, abbreviated as DAR or KRP) is an executive department of the Philippine government responsible for the redistribution of agrarian land in the Philippines. The Secretary of Agrarian Reform is the head of the DAR.
The Land Registration Authority (LRA; Filipino: Pangasiwaan sa Patalaan ng Lupain) is an agency of the Philippine government attached to the Department of Justice responsible for issuing decrees of registration and certificates of title and register documents, patents and other land transaction for the benefit of landowners, agrarian reform-beneficiaries and the registering public in general ...
For example, while most non-spouse beneficiaries must spend down the accounts in 10 years, they only have a required minimum distribution (RMD) each year if the decedent was past the RMD age.
If a contingent beneficiary is not named, the default provision in the contract or custodian-agreement applies. Death: For retirement plan assets, at the account owner's death, the primary beneficiary may select his or her own beneficiaries if the remaining balance will be paid out over time. There is no obligation to retain the contingent ...