CRT PLANNING GETS MORE DIFFICULT

On March 30, the Internal Revenue Service issued Revenue Procedure 2005-24 adding significant new rules to charitable remainder trust planning. From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this report: If you thought that uncertainty about the estate tax and recent restrictions in capital gains rates discouraged CRT planning, just wait until you

Rorie M. Sherman | May 01, 2005

On March 30, the Internal Revenue Service issued Revenue Procedure 2005-24 — adding significant new rules to charitable remainder trust planning. From David T. Leibell and Daniel L. Daniels of Cummings & Lockwood LLC in Stamford, Conn., we have this report:

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