# Charitable Remainder Annuity Trust Listed Transaction

**Action Urgency Score:** 30/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Final rule. |
| Published | 2026-07-09 |
| Effective | 2026-07-09 |
| Significant | No |
| CFR parts | 26 CFR 1 |
| Summary | 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 remainderma |
| Document number | 2026-13851 |

## Why this score
- Final rule.

Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/07/09/2026-13851/charitable-remainder-annuity-trust-listed-transaction). Last refreshed: 2026-11-04T21:40:49.974Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.