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IRS Split Interest Trust Statistics (based on 5227s filed in 2011)

The IRS has released statistics for charitable remainder unitrusts (CRUT), charitable remainder annuity trusts (CRAT), charitable lead trusts (CLT), and pooled income funds (PIF) based on Form 5227s filed in 2011. This means that the information largely reflects values as of the end of 2010. Some pertinent statistics are summarized in the table below, including the change of each value from 2010’s 5227s to 2011’s 5227s.