Reduced tax rates extended.   The reduced tax rates on qualified dividends and long-term capital gains have been extended for two years. Because of this extension, the classes in the ordinary income category and the capital gains category for charitable remainder trusts remain the same through 2011 and 2012.

Future developments.   The IRS has created a page on IRS.gov for information about Form 5227 and its instructions, at www.irs.gov/form5227. Information about any future developments affecting Form 5227 (such as legislation enacted after we released it) will be posted on that page.