Treasury Department· Rule· 91 FR 42353
Charitable Remainder Annuity Trust Listed Transaction
effective in 0d
This document contains final regulations that 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 are required to file disclosures…
Owner check — Sanctions/trade action: re-screen vendors, customers, owners, and foreign counterparties before transactions.