ESTATE TAX

Internal Revenue Bulletin 2007-29 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2007–45, page 89. Sample inter vivos charitable lead annuity trust (CLAT). This procedure contains sample forms for inter vivos grantor and nongrantor charitable lead annuity trusts. The procedure also contains annotations to the sample trusts and alternate provisions that may be integrated into the sample trusts.

Rev. Proc. 2007–46, page 102. Sample testamentary charitable lead annuity trust (CLAT). This procedure contains a sample form, annotations, and alternate provisions for a testamentary charitable lead annuity trust.

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▸Contents — Internal Revenue Bulletin 2007-29

Internal Revenue Bulletin 2007-29

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