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 ...

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