Charitable Remainder Annuity Trust Listed Transaction

What it does

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 with the IRS and will be subject to penalties for failure to disclose. The final regulations 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.

The Internal Revenue Service's summary, as published in the Federal Register.

What changed in the regulation

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).

Compared with

The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.

Counted by the Tribune from Federal Register records since Jan. 1, 2025.

Before this

No earlier Federal Register document under regulation identifier 1545-BQ58 since Jan. 1, 2025.

What happens next and when

Effective date: These regulations are effective on July 9, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2024-0012 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register