The Internal Revenue Service's specimens for safe-harbor charitable remainder annuity trusts for inter vivos and testamentary trusts update, improve and greatly expand on those previously issued by the IRS. You'll find copious annotations on the underlying law and numerous alternative safe-harbor provisions. The IRS will recognize a CRAT as qualified if it is “substantially similar” to a specimen trust.
But don't just look at the specimens; also be careful to examine the footnotes (th
All access premium subscription
Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on WealthManagement.com.