This week's program discusses charitable remainder trusts in light of the IRS granting relief from an issue they first seemed to have discovered last year regarding the potential state law granted right of a surviving spouse to claim a share of a CRT upon the death of the creator of the trust.

The program discusses CRTs in general, including a discussion of which clients a CRT might or might not be appropriate for. We then look at the problem that a spouse's right to elect a share of the trust created, the IRS's initial response and then their recent reconsideration of that response.

The materials can be downloaded here.

This podcast is sponsored by Leimberg Information Services, found on the web at http://www.leimbergservices.com.