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Fiduciary Allocation it 205 a Department of Taxation and  Form

Fiduciary Allocation it 205 a Department of Taxation and Form

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all right for this video we want to go over a sample form 5227 for a split interest trust and the type of trust that we're working with here specifically is a non-grantor charitable lead annuity trust or clat for short so the 5227 is filed for a variety of different types of split interest trusts I've got some other examples that I've posted before uh I'll put the link to those uh in in the description below if you want to go check th those out as well but they include different types of charitable remainder trusts uh but in this case we're working with a lead annuity trust so we've got the 5227 but in addition to that you also need to file a 1041 when you have a charitable lead trust and this is because unlike the charitable remainder trusts which are tax exempt for the most part lead trusts are not tax exempt so the lead trust has to do a 1041 filed as a complex Trust uh report its income and expense and it might uh actually owe some in

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