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SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure contains an annotated sample declaration of trust and alternate provisions that meet the requirements of § 664(d)(1) of the Internal Revenue Code for an inter vivos charitable remainder annuity trust (CRAT) providing for annuity payments payable consecutively for two measuring lives followed by the distribution of trust assets to a charitable remainderman.

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▸Contents — Internal Revenue Bulletin 2003-31
Internal Revenue Bulletin 2003-31

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