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INCOME TAX

Rev. Proc. 2003-53(PDF, 130K)
Sample inter vivos charitable remainder annuity trust (CRAT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for an inter vivos charitable remainder annuity trust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Rev. Proc. 89-21 superseded.

Rev. Proc. 2003-54(PDF, 132K)
Sample inter vivos charitable remainder annuity trust (CRAT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for an inter vivos charitable remainder annuity trust with a term of years annuity period. This procedure also contains annotations to the sample trust and alternate provisions that may be intergrated into the sample trust.

Rev. Proc. 2003-55(PDF, 139K)
Sample inter vivos charitable remainder annuity trust (CRAT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for an inter vivos charitable remainder annuity trust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 4 of Rev. Proc. 90-32 superseded.

Rev. Proc. 2003-56(PDF, 143K)
Sample inter vivos charitable remainder annuity trust (CRAT) with concurrent and consecutive interests for twomeasuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for an inter vivos charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 5 of Rev. Proc. 90-32 superseded.

Rev. Proc. 2003-57(PDF, 112K)
Sample testamentary charitable remainder annuity trust (CRAT) for one measuring life. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for a testamentary charitable remainder annuity trust for one measuring life. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 6 of Rev. Proc. 90-32 superseded.

Rev. Proc. 2003-58(PDF, 116K)
Sample testamentary charitable remainder annuity trust (CRAT) for a term of years. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for a testamentary charitable remainder annuity trust with a term of years annuity period. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust.

Rev. Proc. 2003-59(PDF, 130K)
Sample testamentary charitable remainder annuity trust (CRAT) with consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for a testamentary charitable remainder annuity trust with consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 7 of Rev. Proc. 90-32 superseded.

Rev. Proc. 2003-60(PDF, 130K)
Sample testamentary charitable remainder annuity trust (CRAT) with concurrent and consecutive interests for two measuring lives. This procedure contains a sample declaration of trust that meets the requirements under section 664 of the Code and 1.664-2 of the regulations for a testamentary charitable remainder annuity trust with concurrent and consecutive interests for two measuring lives. This procedure also contains annotations to the sample trust and alternate provisions that may be integrated into the sample trust. Section 8 of Rev. Proc. 90-32 superseded.