Internal Revenue Bulletin:  2008-30 

July 28, 2008 

ESTATE TAX


Rev. Proc. 2008-45 Rev. Proc. 2008-45

Sample inter vivos nongrantor and grantor charitable lead unitrusts (CLUTs) forms. This procedure contains sample forms for inter vivos nongrantor and grantor charitable lead unitrusts. The procedure also contains annotations to the sample trusts and alternate provisions that may be integrated into the sample trusts.

Rev. Proc. 2008-46 Rev. Proc. 2008-46

Sample testamentary charitable lead unitrust (CLUT) form. This procedure contains a sample form, annotations, and alternate provisions for a testamentary charitable lead unitrust.


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