Service Updates Sample Charitable Remainder Annuity Trust Documents

Service Updates Sample Charitable Remainder Annuity Trust Documents

News story posted in Revenue Procedures on 7 August 2003| comments
audience: National Publication | last updated: 19 May 2014
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Summary

The Service has published a series of eight revenue procedures that update and expand previously issued sample declarations of trust for both inter vivos and testamentary charitable remainder annuity trusts with varying measuring terms.

The Service has published a series of sample declarations of trust that meet the requirements under section 664 and reg. section 1.664-2 for inter vivos and testamentary charitable remainder annuity trusts.

The Service said it was updating previously issued sample trust instruments for certain types of CRATs through annotations and alternate sample provisions. In addition, the Service noted that it was providing additional guidance in separate revenue procedures.

Rev. Procs. 89-21 and 90-32 are superseded.

The full text of each revenue procedure can be accessed via the following links:

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