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Internal Revenue Bulletin:  2005-16 

April 18, 2005 


Table of Contents

Rev. Proc. 2005-24 Rev. Proc. 2005-24

This procedure provides a safe harbor procedure under which the Service will disregard a spousal right of election for purposes of determining whether the CRAT or CRUT meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code continuously since its creation if the spouse irrevocably waives the right of election in the manner prescribed.

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