Treasury, IRS issue final regulations naming certain charitable remainder annuity trust transactions as listed transactions

IR-2026-82, July 8, 2026 — The Department of the Treasury and the Internal Revenue Service today issued final regulations identifying certain arrangements purporting to be Charitable Remainder Annuity Trusts as listed transactions.

https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-naming-certain-charitable-remainder-annuity-trust-transactions-as-listed-transactions