Bulletin No. 2003-31 — Internal Revenue Bulletin 2003-31

Rev. Proc. 2003–56, page 249. Sample inter vivos charitable remainder annuity trust (CRAT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–2 of the regulations for an inter vivos charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 5 of Rev. Proc. 90–32 superseded.

Rev. Proc. 2003–57, page 257. Sample testamentary charitable remainder annuity trust (CRAT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–2 of the regulations for a testamentary charitable remainder annuity trust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 6 of Rev. Proc. 90–32 superseded.

Rev. Proc. 2003–58, page 262. Sample testamentary charitable remainder annuity trust (CRAT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–2 of the regulations for a testamentary charitable remainder annuity trust with a term of years annuity period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

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Rev. Proc. 2003–59, page 268. Sample testamentary charitable remainder annuity trust (CRAT) with consecutive interests for two mea- suring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–2 of the regulations for a testamentary charitable remainder annuity trust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 7 of Rev. Proc. 90–32 superseded.

Rev. Proc. 2003–60, page 274. Sample testamentary charitable remainder annuity trust (CRAT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664–2 of the regulations for a testamentary charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 8 of Rev. Proc. 90–32 superseded.

August 4, 2003 2003-31 I.R.B.