In Summary:
          
          
               Because the tax code is constantly being changed
          by Congress, there is never any assurance the multiple
          benefits of charitable remainder trusts will always be
          available in its present form.  With so many donors,
          beneficiaries and charitable organizations all giving
          and receiving many hundreds of millions of dollars
          every year under this system, it is unlikely such a
          popular and long standing  feature of tax law will be
          changed substantially.  But like the recent limitation
          imposed on gifts of appreciated property to family
          foundations, the CRT also can be modified to curb its
          benefits.
               The moral of the story - the time is now for you
          to investigate and decide whether the charitable
          remainder trust is the right way for you, your family
          and your favorite charity.