The Highs and Lows of Rising Interest Rates

New sample CRUT forms
The IRS has released eight new sample charitable remainder unitrust (CRUT) forms in Revenue Procedure 2005-52 through 2005-59, replacing sample forms issued in 1990. The following forms were issued:

* Inter vivos CRUT for one measuring life — Rev. Proc. 2005-52.

* Inter vivos CRUT for a term of years — Rev. Proc. 2005-53.