EXEMPT ORGANIZATIONS—Cont.

Charitable guaranteed annuity and uni

trust interests, requirements for qualification (TD 9068) 37, 538 Charitable lead trusts, sample forms (No

organizations’ material open to public inspection under section 6104 (REG–142538–02) 38, 590 Regulations:

tice 39) 27, 10 Charitable remainder annuity trusts:

Inter vivos:

For a term of years (RP 54) 31, 236 For one measuring life (RP 53) 31,

230 With concurrent and consecutive in terests for two measuring lives (RP 56) 31, 249 With consecutive interests for two

measuring lives (RP 55) 31, 242 Testamentary:

For a term of years (RP 58) 31, 262 For one measuring life (RP 57) 31,

257 With concurrent and consecutive in terests for two measuring lives (RP 60) 31, 274 With consecutive interests for two

Offers in compromise, submission and

processing (RP 71) 36, 517 Property exempt from levy (REG–140378–01) 41, 825 Proposed Regulations:

26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 Regulations:

26 CFR 1.280G–1, added; 602.101, amended; golden parachute payments (TD 9083) 40, 700 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining

copies (RP 74) 43, 923 Statute of limitations for employee plans

(RR 88) 32, 292 Stocks, option valuation for purposes of

golden parachute payments (RP 68) 34, 398 Tax on reversion of qualified plan assets

to employer (RR 85) 32, 291 User fees for processing offers to compro mise (TD 9086) 41, 817