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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 a testamentary charitable remainder annuity trust (CRAT) providing for annuity payments payable concurrently and 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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