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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-29 · 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 for a testamentary charitable lead annuity trust (CLAT) providing for annuity payments payable to one or more charitable beneficiaries for the annuity period followed by the distribution of trust assets to one or more noncharitable remaindermen.

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▸Contents — Internal Revenue Bulletin 2007-29
Internal Revenue Bulletin 2007-29

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