Relief From 2005-24

From David T. Leibell and Daniel L. Daniels, partners of Cummings & Lockwood in Stamford, Conn., we have this update: IRS extends indefinitely the safe harbor date for obtaining spousal waiver of right of election for CRUTs and CRATs. Responding to an outcry from the estate planning and planned giving committees over the waiver of right of election requirements for inter vivos charitable remainder

From David T. Leibell and Daniel L. Daniels, partners of Cummings & Lockwood in Stamford, Conn., we have this update:

  • IRS extends indefinitely the safe harbor date for obtaining spousal waiver of right of election for CRUTs and CRATs. Responding to an outcry from the estate planning and planned giving committees over the waiver of right of election requirements for inter vivos charitable remainder unitrusts (CRUTs) and annuity trusts (CRATs) set forth in Rev

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