A Closer Look at Those New Specimen CRUTs

The Internal Revenue Service has done a yeoman's service in publishing specimen safe-harbor charitable remainder unitrust (CRUT) agreements for inter vivos and testamentary trusts. The specimens issued in August 2005 update, improve and greatly expand on those the IRS previously issued. The Service also gives copious annotations on the underlying law and supplies alternate provisions. It's been said

The Internal Revenue Service has done a yeoman's service in publishing specimen safe-harbor charitable remainder unitrust (CRUT) agreements for inter vivos and testamentary trusts. The specimens — issued in August 2005 — update, improve and greatly expand on those the IRS previously issued. The Service also gives copious annotations on the underlying law and supplies alternate provisions.

It's been said that a footnote is equivalent to going downstairs on one's wedding night to

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