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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > Trust, Estate and Gift > Regulation and Administration > IRS Revenue Procedures on Charitable Remainder Unitrust (CRUT) Sample Declarations
IRS Revenue Procedures on Charitable Remainder Unitrust (CRUT) Sample Declarations

IRS has provided sample inter vivos and testamentary charitable remainder unitrust (CRUT) declarations for one measuring live, for a term of years, for consecutive measuring lives, and for concurrent and consecutive measuring lives.  Specifically, IRS has provided an annotated sample declaration of trust and alternate provisions that satisfy the requirements of section 664 for inter vivos and testamentary charitable remainder unitrusts that provide unitrust payments for one measured life, for a term of years, and for two consecutive measured lives, followed by a charitable distribution of trust assets, as well as for inter vivos and testamentary charitable remainder unitrusts that provide concurrent and consecutive unitrust payments for two measuring lives followed by a charitable distribution of assets.

These 205 pages of sample declarations can be found in:

·         Rev. Proc. 2005-52, 2005-34 IRB 326;
 

·         Rev. Proc. 2005-53, 2005-34 IRB 339;

·         Rev. Proc. 2005-54, 2005-34 IRB 353;
 

·         Rev. Proc. 2005-55, 2005-34 IRB 367;

·         Rev. Proc. 2005-56, 2005-34 IRB 383;
 

·         Rev. Proc. 2005-57, 2005-34 IRB 392;

·         Rev. Proc. 2005-58, 2005-34 IRB 402; and

·         Rev. Proc. 2005-59, 2005-34 IRB 412

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