Year-End Planning

The ABA’s most recent edition of E-state covers several topics relevant to year-end planning:

• After Katrina, New Income Tax Changes Hope to Spur Charitable Giving by Elaine Waterhouse (Wilson, Barnes & Thornburg LLP)
• Rev. Proc. 2005-24 CRT With Potential Claim Against Trust for Spouse’s Elective Share by Steve R. Akers (Bessemer Trust)
• CRUT Sample Forms