In a recently published article, “Split-Interest Trusts, Filing Year 2009,”1 the Internal Revenue Service offered a bird’s eye view of charitable trusts that includes information helpful to professionals who include philanthropic planning in the services they provide. Each year, the trustees of split-interest charitable trusts—charitable remainder trusts (CRTs), charitable lead trusts (CLATs) and pooled income funds (PIFs)—are required to file Form ...

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on, and Trusts & Estates plus iPad app.

Already registered? here.