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Last-Minute Gift from the Feds

If you're like me, you don't read the instructions when assembling a barbecue grill. You may, however, wish to take a look at the Internal Revenue Service's instructions for Form 5227, dealing with split interest trust reporting for the year 2003. The IRS instructions clarify an important point on the reporting of capital gains for charitable remainder unitrusts (CRUTs) and charitable remainder annuity
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If you're like me, you don't read the instructions when assembling a barbecue grill. You may, however, wish to take a look at the Internal Revenue Service's instructions for Form 5227, dealing with split interest trust reporting for the year 2003. The IRS instructions clarify an important point on the reporting of capital gains for charitable remainder unitrusts (CRUTs) and charitable remainder annuity trusts (CRATs).

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