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July 28, 2008
IRS Provides Guidance on Charitable Trusts
The Internal Revenue Service has issued two new documents that affect charities that offer charitable remainder trusts and charitable lead trusts.
The first document offers guidelines for dividing a charitable remainder trust into two or more separate charitable remainder trusts without violating tax laws.
The second document contains sample forms for “inter vivos” nongrantor and grantor charitable lead unitrusts.
The full text of both documents are available through an IRS bulletin issued today.
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