Mastering Charitable Remainder Trusts and Form 5227 Compliance

2 IRS CE/CTEC/NASBA CPE*

This course provides an in-depth overview of Charitable Remainder Trusts (CRTs), including the structure, benefits, taxation, and operational differences between Charitable Remainder Annuity Trusts (CRATs) and Charitable Remainder Unitrusts (CRUTs), as well as recent SECURE Act 2.0 changes affecting qualified charitable distributions. Participants will learn how CRTs function, how charitable deductions are determined through present value analysis, and the key compliance considerations associated with administering these split-interest trusts. The program also delivers a detailed, line-by-line review of IRS Form 5227, covering reporting requirements, schedules, disclosures, and the completion of each major section necessary for accurate trust compliance and reporting.

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*Self-Study recording not available for NASBA CPE credit.

NASBA Field of Study:

IRS Program #: 7Q3WU-T-00916-26
CTEC Course #: 6248-CE-00281