Charitable Remainder Annuity Trust

WASHINGTON, D.C. — The U.S. Department of the Treasury and Internal Revenue Service have finalized regulations classifying certain charitable remainder annuity trust (CRAT) arrangements as listed tax-avoidance transactions, requiring taxpayers …

WASHINGTON, D.C. — The Internal Revenue Service has finalized regulations classifying certain arrangements marketed as Charitable Remainder Annuity Trusts (CRATs) as listed transactions, increasing disclosure requirements and potential penalties for …