New CLUT Forms, Some Safe Harbors

In Revenue Procedure 2008-45, 2008-30 Internal Revenue Bulletin 224 and 2008-46, 2008-30 IRB 238 both issued July 24, 2008 the Internal Revenue Service provides sample forms for creating both testamentary and inter vivos charitable lead unitrusts (CLUTs). These sample forms contain numerous helpful annotations and alternate provisions. If a CLUT is established with provisions substantially similar