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Introduction

SECTION 2. BACKGROUND

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

The Internal Revenue Service (Service) is issuing sample forms for CLATs; annotations and alternate sample provisions are included as further guidance. In addition to the sample trust instrument for a testamentary CLAT that is included in this revenue procedure, samples are provided in a separate revenue procedure for grantor and nongrantor inter vivos CLATs (see Rev. Proc. 2007–45, 2007–29 I.R.B. 89).

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

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