The Highs and Lows of Rising Interest Rates
* Inter vivos CRUT with consecutive interests for two measuring lives — Rev. Proc. 2005-54.
* Inter vivos CRUT for concurrent and consecutive interests for two measuring lives — Rev. Proc. 2005-55.
* Testamentary CRUT for one measuring life — Rev. Proc. 2005-56.
* Testamentary CRUT for a term of years — Rev. Proc. 2005-57.
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