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SECTION 2. BACKGROUND

Internal Revenue Bulletin 2008-30 · 2026-10-03 edition · updated 2026-10-04 · United States

The Internal Revenue Service (Service) is issuing sample forms for CLUTs; annotations and alternate sample provisions are included as further guidance. In addition to the sample trust instrument for a testamentary CLUT that is included in this revenue procedure, samples are provided in a separate revenue procedure for grantor and nongrantor inter vivos CLUTs (see Rev. Proc. 2008–45).

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▸Contents — Internal Revenue Bulletin 2008-30
Internal Revenue Bulletin 2008-30

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