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IRS Completes Charitable Remainder Trust Change

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NU Online News Service, March 16, 2005, 4:35 p.m. EST

Federal officials have released regulations that could affect advisors in the wealth planning and estate planning markets.[@@]

The IRS has published a final version of the regulations, “Charitable Remainder Trusts; Application of Ordering Rule,” today in the Federal Register.

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The rule deals with topics such as the treatment of capital gains and dividend income generated by assets held within charitable remainder trusts.

A copy of the final rule is on the Web at //a257.g.akamaitech.net/7/257/2422/01jan20051800/edocket.access.gpo.gov/2005/pdf/05-5110.pdf