Internal Revenue Bulletin:  2007-29 

July 16, 2007 

ESTATE TAX


Rev. Proc. 2007-45 Rev. Proc. 2007-45

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 Rev. Proc. 2007-46

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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