Committee Reports

Letter to the IRS highlighting inconsistencies in two recently issued Private Letter Rulings which set forth the calculation method of the income interest upon early termination of a net income with makeup charitable remainder unitrust (NIMCRUT)

Date
May 1, 2008

Related reports

Committee Report
May 1, 2008

Letter to the IRS highlighting inconsistencies in two recently issued Private Letter Rulings which set forth the calculation method of the income interest upon early termination of a net income with makeup charitable remainder unitrust (NIMCRUT)

Committee Report
July 1, 2005

Comments on Revenue Procedure 2005-24 which provides a safe harbor rule pursuant to which a spousal right of election will be disregarded for purposes of determining whether a charitable remainder annuity trust (“CRAT”) or a charitable remainder unitrust (“CRUT”) meets the requirements of Internal Revenue Code 664(d)(1)(B) or (d)(2)(B), respectively, from the trust’s inception

See All Related Reports