Internal Revenue Bulletin: 2007-29 |
July 16, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-57
- Notice 2007-58
- Rev. Proc. 2007-45
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. SAMPLE INTER VIVOS NONGRANTOR CHARITABLE LEAD ANNUITY TRUST
- SECTION 5. ANNOTATIONS REGARDING SAMPLE INTER
VIVOS NONGRANTOR CHARITABLE LEAD ANNUITY TRUST
- .01 Annotations for Introductory Paragraph and Paragraph 1, Funding of Trust, of the Sample Trust in Section 4.
- .02 Annotations for Paragraph 2, Payment of Annuity Amount, of the Sample Trust in Section 4.
- .03 Annotation for Paragraph 3, Proration of Annuity Amount, of the Sample Trust in Section 4.
- .04 Annotation for Paragraph 4, Distribution Upon Termination of Annuity Period, of the Sample Trust in Section 4.
- .05 Annotation for Paragraph 5, Additional Contributions, of the Sample Trust in Section 4.
- .06 Annotation for Paragraph 6, Prohibited Transactions, of the Sample Trust in Section 4.
- .07 Annotation for paragraph 7, Taxable Year, of the Sample Trust in Section 4.
- .08 Annotation for paragraph 10, Investment of Trust Assets, of the Sample Trust in Section 4.
- .09 Annotation for paragraph 11, Retained Powers and Interests, of the Sample Trust in Section 4.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE INTER
VIVOS NONGRANTOR CHARITABLE LEAD ANNUITY TRUST
- .01 Annuity Period for the Life of One Individual.
- .02 Retention of the Right to Substitute the Charitable Lead Beneficiary.
- .03 Apportionment of the Annuity Amount in the Discretion of the Trustee.
- .04 Annuity Amount as a Specific Dollar Amount.
- .05 Designation of an Alternate Charitable Beneficiary in the Trust Instrument.
- SECTION 7. SAMPLE INTER VIVOS GRANTOR CHARITABLE LEAD ANNUITY TRUST
- SECTION 8. ANNOTATIONS REGARDING SAMPLE INTER
VIVOS GRANTOR CHARITABLE LEAD ANNUITY TRUST
- .01 Annotations for Introductory Paragraph and Paragraph 1, Funding of Trust, of the Sample Trust in Section 7.
- .02 Annotations for Paragraph 2, Payment of Annuity Amount, of the Sample Trust in Section 7.
- .03 Annotation for Paragraph 3, Proration of Annuity Amount, of the Sample Trust in Section 7.
- .04 Annotation for Paragraph 4, Distribution Upon Termination of Annuity Period, of the Sample Trust in Section 7.
- .05 Annotation for Paragraph 5, Additional Contributions, of the Sample Trust in Section 7.
- .06 Annotation for Paragraph 6, Prohibited Transactions, of the Sample Trust in Section 7.
- .07 Annotation for paragraph 7, Taxable Year, of the Sample Trust in Section 7.
- .08 Annotation for paragraph 10, Investment of Trust Assets, of the Sample Trust in Section 7.
- .09 Annotation for Paragraph 11, Retained Powers and Interests, of the Sample Trust in Section 7.
- SECTION 9. ALTERNATE PROVISIONS FOR SAMPLE INTER
VIVOS GRANTOR CHARITABLE LEAD ANNUITY TRUST
- .01 Annuity Period for the Life of One Individual.
- .02 Retention of the Right to Substitute the Charitable Lead Beneficiary.
- .03 Apportionment of the Annuity Amount in the Discretion of the Trustee.
- .04 Annuity Amount as a Specific Dollar Amount.
- .05 Designation of an Alternate Charitable Beneficiary in the Trust Instrument.
- .06 Restriction of the Charitable Beneficiary to a Public Charity.
- SECTION 10. DRAFTING INFORMATION
- Rev. Proc. 2007-46
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. SAMPLE TESTAMENTARY CHARITABLE LEAD ANNUITY TRUST
- SECTION 5. ANNOTATIONS REGARDING SAMPLE TESTAMENTARY
CHARITABLE LEAD ANNUITY TRUST
- .01 Annotations for Introductory Paragraph of the Sample Trust.
- .02 Annotations for Paragraph 1, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotations for Paragraph 2, Deferral Provision, of the Sample Trust.
- .04 Annotation for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotation for Paragraph 4, Distribution Upon Termination of Annuity Period, of the Sample Trust.
- .06 Annotation for Paragraph 5, Additional Contributions, of the Sample Trust.
- .07 Annotation for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- .08 Annotation for paragraph 7, Taxable Year, of the Sample Trust.
- .09 Annotation for paragraph 10, Investment of Trust Assets, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE TESTAMENTARY CHARITABLE LEAD ANNUITY TRUST
- SECTION 7. DRAFTING INFORMATION
- Rev. Proc. 2007-47
- Rev. Proc. 2007-48
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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