Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 170.—Charitable, Sample testamentary CRAT for a term of years. Sample inter vivos CRAT with consecutive in- etc., Contributions and Gifts This revenue procedure contains a sample declaration terests for two measuring lives. This revenue proce

Sample inter vivos CRAT with consecutive in- terests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-55, page 242.

26 CFR 1.170A-6: Charitable contributions in trust.

Sample inter vivos CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-53, page 230.

Sample inter vivos CRAT for a term of years. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with a term of years annuity period. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-54, page 236.

Sample inter vivos CRAT with consecutive in- terests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-55, page 242.

Sample inter vivos CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-56, page 249.

Sample testamentary CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-57, page 257.

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

Sample testamentary CRAT with consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-59, page 268.

Sample testamentary CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-60, page 274.

Section 664.—Charitable Remainder Trusts

Sample inter vivos CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-53, page 230.

Sample inter vivos CRAT for a term of years. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with a term of years annuity period. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-54, page 236.

Sample inter vivos CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-56, page 249.

Sample testamentary CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-57, page 257.

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

Sample testamentary CRAT with consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-59, page 268.

2003-31 I.R.B. 228 August 4, 2003

Sample testamentary CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-60, page 274.

Section 2055.—Transfers for Public, Charitable, and Religious Uses

26 CFR 20.2055-2: Transfers not exclusively for charitable purposes.

Sample inter vivos CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-53, page 230.

Sample inter vivos CRAT for a term of years. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with a term of years annuity period. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-54, page 236.

Sample inter vivos CRAT with consecutive in- terests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-55, page 242.

Sample inter vivos CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-56, page 249.

Sample testamentary CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-57, page 257.

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

Sample testamentary CRAT with consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-59, page 268.

Sample testamentary CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for a testamentary charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and

alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-60, page 274.

Section 2522.—Charitable and Similar Gifts

26 CFR 20.2522(c)-3: Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.

Sample inter vivos CRAT for one measuring life. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust for one measuring life. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-53, page 230.

Sample inter vivos CRAT for a term of years. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with a term of years annuity period. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-54, page 236.

Sample inter vivos CRAT with consecutive in- terests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-55, page 242.

Sample inter vivos CRAT with concurrent and consecutive interests for two measuring lives. This revenue procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the Income Tax Regulations for an inter vivos charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This revenue procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. See Rev. Proc. 2003-56, page 249.

August 4, 2003 229 2003-31 I.R.B.