Tax Law Update: May 2022

David A. Handler and Alison E. Lothes highlight the most important tax developments of the past month.

David A. Handler, Alison E. Lothes | Apr 20, 2023

Resources

• Trust fails to qualify as charitable remainder annuity trust—In Estate of Susan R. Block v. Commissioner (T.C. Memo. 2023-30 (March 13, 2023)), the Tax Court held that the decedent’s trust failed to qualify as a charitable remainder annuity trust (CRAT) and denied the estate’s entire charitable deduction.

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