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.   For the latest information about developments related to Form 5227 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form5227.