Data / Federal rules / 2024-06156
Charitable Remainder Annuity Trust Listed Transaction
The Internal Revenue Service published this proposed rule in the Federal Register on March 25, 2024. Comments closed on May 24, 2024.
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What the agency says
This document contains proposed regulations that would identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions would be required to file disclosures with the IRS and would be subject to penalties for failure to disclose. The proposed regulations would affect participants in these transactions as well as material advisors but provide that certain organizations whose only role or interest in the transaction is as a charitable remainderman will not be treated as participants in the transaction or as parties to a prohibited tax shelter transaction subject to excise taxes and disclosure requirements. Finally, this document provides notice of a public hearing on the proposed regulations.
Key facts
- Document number
- 2024-06156
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- March 25, 2024
- Comments due
- May 24, 2024
- Dates
- Comments: Electronic or written comments must be received by May 24, 2024.
- Docket
- REG-108761-22
- Regulation ID (RIN)
- 1545-BQ58
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 9
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